Student Research Journal
Vol. 1 No. 1 (2023): Februari : Student Research Journal

Pengaruh Ukuran Perusahaan, Profitabilitas Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2021

Laura Theresia (Universitas Trisakti)
Dini Hariyanti (Universitas Trisakti)

Article Info

Publish Date
29 Jan 2023

Abstract

This study aims to examine wether the effect of Company Size, Profitability, and Sales Growth on Tax Avoidance in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX). The method used in this research is associative with a quantitative approach. The population used in this study are 13 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The samples selected based on the purposive sampling method were 7 companies. The data used is secondary data. The collected data were analyzed using the Eviews 9 program. Based on the processed data that has been collected and the results of tests that have been carried out on research, the following conclusions can be drawn: (1) Company size affects tax avoidance (2) Profitability affects tax avoidance (3) Sales growth affects tax avoidance.

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Journal Info
Student Research Journal
Website

Abbrev

srj

Publisher

Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Subject

Religion Humanities Economics, Econometrics & Finance Education Social Sciences

Description

1. Ilmu Sosial 2. Ilmu Ekonomi 3. Akuntansi 4. Manajemen 5. Kebudayaan 6. Pendidikan 7. Sejarah 8. Pariwisata 9. Gender 10. Humaniora 11. Seni Budaya 12. Linguistik 13. Sastra 14. Filsafat 15. Studi Agama 16. Studi Media dan Komunikasi 17. Berbagai bidang penelitian yang ...