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All Journal Jurnal Ekonomis
Jennifer Priccila
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Economics, Econometrics & Finance

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PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN PROFITABILITAS TERHADAP PENGHINDARAAN PAJAK PERUSAHAAN MANUFAKTUR PADA TAHUN 2018-2019 Jennifer Priccila; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 1c (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.764 KB) | DOI: 10.58303/jeko.v14i1c.2514

Abstract

Researchers aim to examine to determine the effect of company size, sales growth, and profitability on manufacturing company tax avoidance in 2018-2019. This type of research uses quantitative data with secondary data from financial and annual data from food and beverage manufacturing companies in 2018-2019. The research sample was obtained from 26 food and beverage manufacturing companies from 2018-2019, thus 19 research samples were obtained. The data analysis technique used statistical analysis and SPSS 25 software such as descriptive analysis, correlation coefficient, determination coefficient, significant F test and t-test, simple linear regression analysis, and classical assumption test. The results of this study indicate that there is a significant influence between company size, sales growth, and profitability on tax avoidance seen at the p-value <5% (Sig. 0,000).
Co-Authors Romulo Sinabutar