PENGARUH SALES GROWTH, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2019-2023)

ZAHRANI, GINA AFIYA and Kesuma, Nilam (2025) PENGARUH SALES GROWTH, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2019-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of sales growth, leverage, and company size on tax avoidance. The object of this research is property and real estate companies in 2019-2023. By using purposive sampling method, the number of samples in this study were 15 companies with a total of 75 observations. The independent variables are sales growth, leverage, and company size. Meanwhile, the dependent variable used is tax avoidance. This research uses a quantitative approach with the type of data in the form of secondary data. This research test uses multiple linear regression analysis techniques with SPSS version 26. The results showed that sales growth and company size have no effect on tax avoidance, while leverage affects tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Sales Growth, Leverage, Ukuran Perusahaan, Tax Avoidance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Gina Afiya Zahrani
Date Deposited:	14 Mar 2025 07:27
Last Modified:	14 Mar 2025 07:29
URI:	http://repository.unsri.ac.id/id/eprint/168860

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