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All Journal Program Kreativitas Mahasiswa - Karsa Cipta Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Management Studies and Entrepreneurship Journal (MSEJ) BUDGETING : Journal of Business, Management and Accounting Expensive: Jurnal Akuntansi dan Keuangan International Journal of Economics (IJEC) Digital Business Tren Bisnis Masa Depan
Ferry Hidayat
Jurusan Teknik Elektro, Fakultas Teknologi Industri, Institut Teknologi Sepuluh Nopember, Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : BUDGETING : Journal of Business, Management and Accounting

 1 
Pengaruh Financial Distress, Sales Growth dan Umur Perusahaan Terhadap Tax Avoidance pada Perusahaan Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022 Gurusinga, Latersia Br; Hidayat, Ferry; Lobion, Sellina
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v6i1.10655

Abstract

Tax avoidance is the exploitation of weaknesses or gray areas in tax regulations by companies with the aim of reducing the amount of tax payable. This research was conducted to examine and analyze the influence of financial distress, sales growth, and company age on tax avoidance in basic and chemical industry companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. This study used secondary data and resulted in 126 samples for analysis. The results of this study indicate that, partially, the variables of financial distress and sales growth do not affect tax avoidance. However, the variable of company age has a positive effect on tax avoidance. Simultaneously, financial distress, sales growth, and company age have a positive effect on tax avoidance. Keywords: , Company Age, Financial Distress, Sales Growth, Tax Avoidance.
Co-Authors Angelyn Veronica Angga Pradana Filbert, Filbert Hoki, Leony Latersia Br Gurusinga Liem Yuliana Katina Hatta Lobion, Sellina Muhammad Agus Taksiono Muhammad Faisal Winarto Sijabat, Pinta Juliani Simamora, Rusdiana Br Sinaga, Ira Trixie, Fhelisia