PENGARUH PROFITABILITY, LEVERAGE, FIRM SIZE, DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022

PERAMADANI, GINA and Kosim, Abu (2024) PENGARUH PROFITABILITY, LEVERAGE, FIRM SIZE, DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically test the influence of profitability, leverage, firm size, and sales growth on tax avoidance in manufacturing companies of the consumer goods industry sector registered in the BEI for the period 2018 - 2022. Based on the purposive sampling method, a sample of 25 companies was generated with observations of 125 companies with data sources derived from financial statements. Data analysis techniques using multiple linear regression analysis with SPSS 26 program aids. The results of this study show that in part, profitability, leverage and sales growth have no influence on tax avoidance. Firm size has an impact on tax avoidance. Also, based on the statistical test F that profitability, leverage, firm size and sales growth have a simultaneous influence on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitability, Leverage, Firm Size, Sales Growth, Tax Avoidance
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Gina Peramadani
Date Deposited:	19 Jan 2024 03:18
Last Modified:	19 Jan 2024 03:18
URI:	http://repository.unsri.ac.id/id/eprint/138700

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