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

Authors

  • Ni Putu Ayu Widiayani Universitas Mahasaraswati Denpasar
  • Ni Made Sunarsih Universitas Mahasaraswati Denpasar
  • Ni Putu Shinta Dewi Universitas Mahasaraswati Denpasar

Keywords:

leverage, company age, profitability, sales growth, tax avoidance

Abstract

This study aims to examine the effect of leverage, company age, profitability, and sales growth on tax avoidance. The population in this study are manufacturing companies on Indonesia Stock Exchange 2016- 2018 period. The method of determining sample in this study used a purposive sampling method and obtained 77 companies. The analysis technique in this study uses multiple linear regression analysis techniques. Leverage test results show negative effect, company age and profitability have a positive effect on tax avoidance, while the results of sales growth have no effect on tax avoidance.

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Issue

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

Section

Articles