PENGARUH KARAKTERISTIK PERUSAHAAN DAN TERHADAP PENGHINDARAN PAJAK ( SALES GROWTH TAX AVOIDANCE )

PUTRI, ANGGI ANGGRAENI and Abukosim, Abukosim and Kalsum, Umi (2021) PENGARUH KARAKTERISTIK PERUSAHAAN DAN TERHADAP PENGHINDARAN PAJAK ( SALES GROWTH TAX AVOIDANCE ). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of company characteristics and sales growth on tax avoidance. The independent variables in this study consist of profitability, leverage, firm size, sales growth, while the dependent variable is tax avoidance. This study uses a sample of various industrial manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The number of companies that are used as samples of this research are 17 companies for 5 years with purposive sampling method. This research uses multiple linear regression analysis method using SPSS Version 25.0 application. The results of this study indicate that profitability, leverage, and firm size have no effect on tax avoidance and sales growth (sales growth) has no effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, Leverage, Ukuran Perusahaan (Firm Size), Pertumbuhan Penjualan (Sales Growth), Penghindaran Pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Anggi Anggraeni Putri
Date Deposited:	21 Feb 2022 01:39
Last Modified:	21 Feb 2022 01:39
URI:	http://repository.unsri.ac.id/id/eprint/65084

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