Jurnal Paradigma Akuntansi
Vol. 6 No. 3 (2024): Juli 2024

PENGARUH PROFITABILITAS, LEVERAGE, SALES GROWTH DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE

Laihah, Lala Atul (Unknown)
Widyasari, Widyasari (Unknown)

Article Info

Publish Date
22 Jul 2024

Abstract

The purpose of this study is to identify the effect of Profitability, Leverage, Sales growth and Capital intensity on Tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The technique in this study used a nonprobability sampling approach with purposive sampling technique aimed at obtaining samples in study using 17 manufacturing companies as research samples. The results contained in this study conclude that there is a significant influence between the independent variables, namely Profitability, Leverage, and Capital intensity on Tax avoidance. While the independent variable Sales growth there is no significant effect on Tax avoidance.

Copyrights © 2024




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...