Jurnal Ekonomis
Vol 14 No 1c (2021): EKONOMIS : April 2021

PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN PROFITABILITAS TERHADAP PENGHINDARAAN PAJAK PERUSAHAAN MANUFAKTUR PADA TAHUN 2018-2019

Jennifer Priccila (Unknown)
Romulo Sinabutar (Unknown)



Article Info

Publish Date
04 May 2021

Abstract

Researchers aim to examine to determine the effect of company size, sales growth, and profitability on manufacturing company tax avoidance in 2018-2019. This type of research uses quantitative data with secondary data from financial and annual data from food and beverage manufacturing companies in 2018-2019. The research sample was obtained from 26 food and beverage manufacturing companies from 2018-2019, thus 19 research samples were obtained. The data analysis technique used statistical analysis and SPSS 25 software such as descriptive analysis, correlation coefficient, determination coefficient, significant F test and t-test, simple linear regression analysis, and classical assumption test. The results of this study indicate that there is a significant influence between company size, sales growth, and profitability on tax avoidance seen at the p-value <5% (Sig. 0,000).

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Journal Info

Abbrev

jeko

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomis mengundang para peneliti baik dosen maupun mahasiswa yang berkolaborasi dengan dosen untuk bergabung bersama Jurnal Ekonomis melalui tulisan hasil penelitian di bidang Manajemen dan Bisnis dan juga terapannya di bidang ekonomi. Jurnal Ekonomis menyambut kontribusi dari para peneliti ...