ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Ilmiah Methosika

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Title ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA
 
Creator Purba, Rosanna
 
Subject Firm Size; Return on Assets (ROA); Sales Growth; Leverage; Tax Avoidance
 
Description The purpose of this study is to examine the influence of the factors that consist of firm size, Return On Assets (RoA), sales growth and leverage to tax avoidance on miscellaneous industry sector companies listed in Indonesia Stock Exchange. Each factors will be tested and analyzed partially and simultaneously on the tax avoidance. The population was manufacturing companies of 2015-2018 period that listed in the Indonesia Stock Exchange. The sample are obtained through purposive sampling which used miscellaneous industry sector companies listed in Indonesia Stock Exchange. The resources of data research are Indonesia Stock Exchange and company website. The method used in this study is a quantitative descriptive research approach. This research used multiple linear regression model by SPSS program. The result of this study is that partially Return On Assets (ROA) variable influences on the tax avoidance. Otherwise, firm size, sales growth and leverage variables have no influence on the tax avoidance. Based on the results of the simultaneous test, firm size, Return On Assets (ROA), sales growth and leverage variables together have influence on tax avoidance.
 
Publisher Methosika: Jurnal Akuntansi dan Keuangan Methodist
 
Contributor
 
Date 2020-04-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://methosika.net/index.php/jsika/article/view/50
 
Source Methosika: Jurnal Akuntansi dan Keuangan Methodist; Vol 3, No 2 (2020): Methosika: Jurnal Akuntansi dan Keuangan Methodist; 175 - 184
2599-1175
2599-0136
 
Language eng
 
Relation http://methosika.net/index.php/jsika/article/view/50/52
 
Rights Copyright (c) 2020 Methosika: Jurnal Akuntansi dan Keuangan Methodist
 

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