PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

Authors

  • Ni Putu Novi Astari Universitas Mahasaraswati Denpasar
  • Ni Putu Yuria Mendra Universitas Mahasaraswati Denpasar
  • Made Santana Putra Adiyadnya Universitas Mahasaraswati Denpasar

Keywords:

sales growth, profitabilitas, leverage, company size, tax avoidance

Abstract

Tax avoidance is one way for companies to manage their tax burden legally without breaking tax regulations. This study aims to determine sales growth, profitability, leverage and company size towards tax avoidance. Determination of the sample using purposive sampling method obtained by 24 manufacturing companies on the Indonesia Stock Exchange in 2015-2017. The analytical tool used is multiple linear regression analysis. The results showed that of sales growth, profitability and company size had no effect on tax avoidance as indicated. Significant leverage has a negative effect on tax avoidance.

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Issue

Vol. 1 No. 1 (2019): Kumpulan Hasil Riset Mahsiswa Akuntansi (KHARISMA)

Section

Articles