JURNAL MUTIARA AKUNTANSI
Vol. 7 No. 2 (2022): Jurnal Mutiara Akuntansi

Pemicu Tax Avoidance: Financial Distress, Leverage Dan Sales Growth Studi Pada Perusahaan Sektor Basic Materials

Akmal Hidayat (Universitas Mikroskil)
Mar’ie Muthohhar Rafi (Politeknik Negeri Medan)
Endang Kurniati (Akademi Akuntansi “YPK” Medan)

Article Info

Publish Date
19 Dec 2022

Abstract

This study aims to determine the effect of financial distress, leverage and sales growth on tax avoidance. Tax Avoidance is an act of tax avoidance carried out by taxpayers, but the actions taken do not violate applicable regulations. Financial distress, leverage and sales growth as variables that can trigger this tax avoidance. The research sample consisted of 17 companies which were determined using a purposive sampling technique with 6 years of observation, namely 2016-2021. Research data were analyzed using multiple linear regression analysis with SPSS tools. The results showed that leverage had an effect on tax avoidance, while financial distress and sales growth had no effect on tax avoidance.

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Journal Info
JURNAL MUTIARA AKUNTANSI
Website

Abbrev

JMA

Publisher

Universitas Sari Mutiara Indonesia

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Akuntansi Universitas Sari Mutiara Indonesia berupaya untuk memaparkan pemikiran kritis maupun hasil penelitian yang berpijak kepada eksistensi Ilmu Akuntansi menghadapi dinamika ekonomi, keuangan dan bisnis. Jurnal Ilmu Akuntansi Universitas Sari Mutiara Indonesia terbit 1 edisi selama ...