ANALISIS PENGARUH PROFITABILITAS, INTENSITAS ASET TETAP, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Muhammad Aldino Hendri, .
Subject
HB Economic Theory
Datestamp
2022-05-17 03:09:59
Abstract :
This study aims to determine the effect of profitability, capital intensity, and sales growth on tax avoidance on companies in the energy sector listed on the Indonesian stock exchange from 2016-2019. This research uses quantitative research method using secondary data from financial reports that available from Indonesia Stock Exchange website or company websites. This study consists total sample of 26 energy companies, data analysis uses multiple regression with regression model test and classic assumption test. Based on the results of data analysis, it can be concluded that (1) profitability has a significant positive effect towards tax avoidance, (2) capital intensity has no effect on tax avoidance, and (3) sales growth has no effect on tax avoidance.
This study aims to determine the effect of profitability, capital intensity, and sales growth on tax avoidance on companies in the energy sector listed on the Indonesian stock exchange from 2016-2019. This research uses quantitative research method using secondary data from financial reports that available from Indonesia Stock Exchange website or company websites. This study consists total sample of 26 energy companies, data analysis uses multiple regression with regression model test and classic assumption test. Based on the results of data analysis, it can be concluded that (1) profitability has a significant positive effect towards tax avoidance, (2) capital intensity has no effect on tax avoidance, and (3) sales growth has no effect on tax avoidance.
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