Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI)
Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI

Pengaruh Profitabilitas Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019

Bella Elvira (Universitas Medan Area)
Akbar Siregar (Universitas Medan Area)
Hasbiana Dalimunthe (Universitas Medan Area)

Article Info

Publish Date
30 May 2022

Abstract

This research aimed to analyze the effect of profitability and sales growth against tax avoidance. Measurement of tax avoidance in this research is used Effective Tax Rate (ETR). The population in this research is the Food and Beverage companies listed in Indonesia Stock Exchange in 2015-2019. The data used in this research is a secondary data obtained from www.idx.co.id. The selected sample were 9 companies obtained by purposive sampling method.  The data analysis method in this research are descriptive statistics, multiple linear regression analysis, classic assumption tests, and hypothesis testing using Software Statistical Product and Service Solution (SPSS) ver. 23. The results of this research showed that profitability and sales growth has a negative and significant effect on tax avoidance. This means if profitability and sales growth is increase then tax avoidance will decrease.

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Journal Info
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI)
Website

Abbrev

jikabi

Publisher

Universitas Medan Area

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) is focuses on the publication of the results of scientific research related to fields. This article is published in the internal and external academic community of the University of Medan Area (UMA), especially in the field of Accounting and ...