Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Vol 19 No 01 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)

PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

Sasongko Wahyu Widodo (UNIVERSITAS STIKUBANK SEMARANG)
Sartika Wulandari (UNIVERSITAS STIKUBANK SEMARANG)

Article Info

Publish Date
17 May 2021

Abstract

This research aimed to investigate the effect of profitability, leverage, capitalintensity, sales growth, and firm size against tax avoidance. Measurement of taxavoidance in this research used effective tax rate (ETR). This research usedmanufacturing companies listed in Indonesia Stock Exchange in 2017-2019. Thesample selection method used purposive sampling technique and obtained 140sample. The data analysis used was multiple linear regression test. The result ofthe analysis showed that profitability and firm size has no effect on tax avoidance.Meanwhile leverage and capital intensity has significant positive effect on taxavoidance. The result of the test showed that sales growth has a significantnegative effect on tax avoidance.

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Journal Info
Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Website

Abbrev

simak

Publisher

Universitas Atma Jaya Makassar

Subject

Economics, Econometrics & Finance Mathematics Social Sciences

Description

SIMAK: Jurnal Sistem Informasi, Manajemen dan Akuntansi mempublikasikan kajian ilmiah pada bidang sistem informasi, manajemen dan akuntansi dengan ISSN: 2621-0320 (online) dan ISSN: 1693-5047 ...