Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Jesslyn Anggara
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK/TAX AVOIDANCE Robin Robin; Jesslyn Anggara; Ronaldo Tandrean; H. Adam Afiezan
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 2 (2021): Edisi Mei - Agustus 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.747 KB) | DOI: 10.31955/mea.v5i2.1285

Abstract

This study intends to analyze the impact of company size, profitability, leverage, and sales growth on tax avoidance by using data from trading companies listed on the IDX for the period 2014 to 2019. The calculation of tax avoidance in this research uses CETR (Cash Effective Tax Rate). Sampling technique using purposive sampling method obtained 6 (six) companies. Data analysis used classical assumption test analysis and hypothesis testing with the help of SPSS version 20 application with previously carried out data processing by mathematical calculations. The test results conclude, company size, profitability, and sales growth have a negative impact on tax avoidance. This proves that the higher or larger the profitability, sales growth, and company size, the lower the level of tax avoidance. There is a positive effect of leverage on tax avoidance. This means that the higher the leverage, the higher the level of tax avoidance. From the test results, the researcher concludes that company size, profitability, leverage and sales growth on tax avoidance have a significant effect.
Co-Authors Adam Afiezan Robin Robin Ronaldo Tandrean