Pengaruh Leverage, Profitabilitas, Inventory Intensity, dan Sales Growth Terhadap Tindakan Penghindaran Pajak
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Izdihar, Riska
Subject
657.46 - TAX ACCOUNTING
Datestamp
2024-01-16 02:24:39
Abstract :
This study aims to determine the effect of leverage, profitability, inventory intensity, and sales growth on tax avoidance. The sampling technique used purposive sampling 110 data from consumer non ? cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 ? 2021. Data analysis technique used was statistical descriptive analysis, classic assumption test, and linear regression analysis using SPSS. The results of the study show that leverage, profitability, and sales growth have no effect on tax avoidance. Meanwhile, inventory intensity affects tax avoidance.
This study aims to determine the effect of leverage, profitability, inventory intensity, and sales growth on tax avoidance. The sampling technique used purposive sampling 110 data from consumer non ? cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 ? 2021. Data analysis technique used was statistical descriptive analysis, classic assumption test, and linear regression analysis using SPSS. The results of the study show that leverage, profitability, and sales growth have no effect on tax avoidance. Meanwhile, inventory intensity affects tax avoidance.
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