Pengaruh Pertumbuhan Penjualan, Ukuran Perusahaan, Kompensasi Rugi Fiskal, dan Kepemilikan Manajerial terhadap Tax Avoidance
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Alfiantri, Dhefinta Yuana
Subject
657.46 - TAX ACCOUNTING
Datestamp
2024-05-28 02:00:52
Abstract :
This study aims to analyze and examine the effect of sales growth, company size, fiscal loss compensation, and managerial ownership on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The data used in this research is secondary data in the form of financial reports and annual reports of energy sector companies taken through IDX or www.idx.com and the company?s website. The sampling technique used in this study was purposive sampling and 64 companies were obtained with a total sample of 165 company data. The analysis used in this research is descriptive analysis and multiple linear regression analysis. The results of this research show that the variables sales growth, fiscal loss compensation, and managerial ownership have no effect on tax avoidance, while the company size variable has an effect on tax avoidance.
This study aims to analyze and examine the effect of sales growth, company size, fiscal loss compensation, and managerial ownership on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The data used in this research is secondary data in the form of financial reports and annual reports of energy sector companies taken through IDX or www.idx.com and the company?s website. The sampling technique used in this study was purposive sampling and 64 companies were obtained with a total sample of 165 company data. The analysis used in this research is descriptive analysis and multiple linear regression analysis. The results of this research show that the variables sales growth, fiscal loss compensation, and managerial ownership have no effect on tax avoidance, while the company size variable has an effect on tax avoidance.
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