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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Agregat: Jurnal Ekonomi dan Bisnis Sebatik AKURASI: Jurnal Riset Akuntansi dan Keuangan ABDI EQUATOR Jurnal Akuntansi, Keuangan dan Perpajakan
Sari Rusmita
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Journal : ABDI EQUATOR

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ANALISIS PENGARUH SALES GROWTH DAN PROFITABILITAS TERHADAP TAX AVOIDANCE Kristiani, Vincentia Sekar Ganjur Woro; Rusmita, Sari; Fahmi, Muhammad
ABDI EQUATOR Vol 3, No 2 (2023): SEPTEMBER 2023
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v3i2.71371

Abstract

This study aims to determine and examine the effect of sales growth and profitability on tax avoidance. this research uses quantitative methods. The sample used is secondary data in the form of annual reports of industrial sector companies for the period 2017-2021 which comes from the Indonesia Stock Exchange (IDX) website with the sampling technique using purposive sampling method. After selecting a sample based on certain criteria, 15 companies were obtained which will be analyzed with a period of 5 years. The data analysis used in this research is multiple linear regression analysis using data processing program tools in the form of SPSS version 24 and Microsoft Excel 2019. Based on the results of this study, it shows that sales growth has no effect on tax avoidance and profitability has a negative effect on tax avoidance.
Co-Authors Dzikri, Abu Hannan Elbawati, Anjula Haryono Haryono Helmi, Syarif M. Ikhsan, Syarbini Indra, Sukma Jennifer, Miranda Kristiani, Vincentia Sekar Ganjur Woro Lasmi, Sri Muhammad Fahmi Rio Laksamana Sukma Indra