Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Vol 5 No 3 (2021): Edisi September - Desember 2021

THE EFFECT OF LEVERAGE, COMPANY AGE, COMPANY SIZE AND SALES GROWTH TOWARDS TAX AVOIDANCE

Endah Purnama Sari (Universitas Kristen Maranatha, Bandung)
Yuliana Gunawan (Universitas Kristen Maranatha, Bandung)
Verani Carolina (Universitas Kristen Maranatha, Bandung)

Article Info

Publish Date
01 Oct 2021

Abstract

This study is targeting to examine and analyze how big does the effect of Leverage, Company Age, Company Size, and Sales Growth have towards Tax Avoidance. Sample used in this study are mining companies listed on the Indonesia Stock Exchange in period of 2016-2018. Researchers are captivated in conducting this study because the mining sector provides a high economic value for the country, but the tax contribution from this particular sector is still minimal. Multiple linear regression is used for data analysis technique, by using the SPSS 20.0 software. This study is anticipated to provide benefits for the government, firms or companies, and for further researchers. The results show that Leverage, Company Age, Company Size, and Sales Growth have a simultaneous effect towards Tax Avoidance.

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Journal Info
Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Website

Abbrev

mea

Publisher

SEKOLAH TINGGI ILMU EKONOMI MUHAMMADIYAH BANDUNG

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen, Ekonomi dan Akuntansi (MEA) Diterbitkan oleh Lembaga Penelitian & Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (STIE) Muhammadiyah Bandung dimaksudkan sebagai media informasi dan forum pengkajian bidang ilmu Akuntansi, Manajemen, Bisnis dan Ekonomi. Jurnal ini berisikan ...