PENGARUH FINANCIAL DISTRESS, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016

Authors

  • Ni Putu Devi Pratiwi Universitas Mahasaraswati Denpasar
  • I Nyoman Kusuma Adnyana Mahaputra Universitas Mahasaraswati Denpasar
  • I Made Sudiartana Universitas Mahasaraswati Denpasar

Keywords:

financial distress, leverage, sales growth, tax avoidance

Abstract

This study aims to examine the effect of financial distress, leverage and sales growth on tax avoidance. The population in this study is manufacturing companies on the Indonesia Stock Exchange for the period of 2016-2018. The method of determining the sample is this study used a purposive sampling method and obtained 136 companies. The analysis technique in this study uses multiple linear regression analysis techniques. Financial distress test result show a negative effect, while the result of leverage and sales growth have a positive effect on tax avoidance.

Downloads

Issue

Vol. 2 No. 1 (2020): Kumpulan Hasil Riset Mahsiswa Akuntansi (KHARISMA)

Section

Articles