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All Journal Student Research Journal
Laura Theresia
Universitas Trisakti
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Ukuran Perusahaan, Profitabilitas Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2021 Laura Theresia; Dini Hariyanti
Student Research Journal Vol. 1 No. 1 (2023): Februari : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sjryappi.v1i1.183

Abstract

This study aims to examine wether the effect of Company Size, Profitability, and Sales Growth on Tax Avoidance in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX). The method used in this research is associative with a quantitative approach. The population used in this study are 13 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The samples selected based on the purposive sampling method were 7 companies. The data used is secondary data. The collected data were analyzed using the Eviews 9 program. Based on the processed data that has been collected and the results of tests that have been carried out on research, the following conclusions can be drawn: (1) Company size affects tax avoidance (2) Profitability affects tax avoidance (3) Sales growth affects tax avoidance.
Co-Authors Dini Hariyanti