Eksis: Jurnal Riset Ekonomi dan Bisnis
Vol. 19 No. 1 (2024): April (2024) - September (2024)

THE EFFECT OF SALES GROWTH, LEVERAGE, PROFITABILITY, AND SIZE ON TAX AVOIDANCE: Case Study of Manufacturing Companies Listed on the IDX for the 2019-2022 Period

Galuh Ardyanto (Unknown)
Abi Suryono (Unknown)
Meutia Layli (Unknown)
Kusumaningdiah Retno Setiorini (Unknown)
Citra Amelia Putri (Unknown)

Article Info

Publish Date
27 Feb 2025

Abstract

This research aims to determine the effect of sales growth, leverage, profitability, and size on tax avoidance. The population of this research is manufacturing companies registered on the IDX for the 2019-2022 period, with a sample selection technique using purposive sampling. The analytical method used is multiple linear regression and uses SPSS as a research tool. The results of this research show that sales growth and leverage have a positive effect on tax avoidance, while profitability and company size have a negative effect on tax avoidance.

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Journal Info
Eksis: Jurnal Riset Ekonomi dan Bisnis
Website

Abbrev

001

Publisher

STIE PGRI Dewantara Jombang

Subject

Economics, Econometrics & Finance

Description

EKSIS: Jurnal Riset Ekonomi dan Bisnis merupakan kumpulan artikel tentang kajian ilmu ekonomi dan Penelitian dalam bidang Bisnis, Manajemen serta Akuntansi. Jurnal ini di terbitkan dalam rangka berperanserta dan memberikan sumbangan pemikiran dunia pendidikan tinggi dalam mendorong pembangunan ...