PENGARUH PROFITABILITAS DAN SALES GROWTH TERHADAP TAX AVOIDANCE

ROZAK, RONI ABDUL and Fuadah, Luk Luk and Tjandrakirana DP, Rina (2020) PENGARUH PROFITABILITAS DAN SALES GROWTH TERHADAP TAX AVOIDANCE. Undergraduate thesis, Sriwijaya University.

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Abstract

This study intend to analyze the effect Profitability and Sales Growth to Tax Avoidance to property, real estate and building construction companies listed on the Indonesia Stock Exchange periode 2016-2018. Samplimg method that this study use is purposive sampling method and the result was 43 companies can be obtained for the sample with a total of 98 research observations. The method of data analysis in this study uses multiple linear regression analysis. The results of this study indicate that Profitability has a negative effect on Tax Avoidance while Sales Growth has no effect on Tax Avoidance. The coefficient of determination (R2) in this study has 0.146 value which means that the independent variable is able to explain the dependent variable by 14,6% while the remaining 85,4% is explained by other variables outside the study.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitability, Sales Growth, Tax Avoidance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 6383 not found.
Date Deposited:	15 Jul 2020 08:08
Last Modified:	15 Jul 2020 08:08
URI:	http://repository.unsri.ac.id/id/eprint/31240

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