The Influence of Profitability, Leverage and Sales Growth on Avoidance Tax

Authors

  • Wahyu Anggraini Universitas Mercu Buana
  • Abdul Rahmat Universitas Mercu Buana

DOI:

https://doi.org/10.61132/ijems.v1i2.188

Keywords:

profitability, leverage, sales growth and tax avoidance

Abstract

This study aims to determine the influence of profitability, leverage and sales growth on tax avoidance. This research sample will be obtained from Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange in the 2021-2022 period. To find out the relationship between variables, data analysis is carried out. The analysis used in this study is multiple regression analysis where for partial testing using statistical test t and simultaneous testing using the anova statistical test and before this test is carried out first a classical assumption test. This research is classified as TKT 3, which is proof of concept of functions and/or important characteristics analytically and experimentally.

Downloads

Download data is not yet available.

References

Concerned, C., Amen, m N. Influence Profitability, leverage, Size Company, Intensity Asset Fixed and Audit Quality Against Tax Avoidance. Trisakti Economic Journal, 2022; 2(2): 1505–1516. https://doi.org/10.25105/jet.v2i2.14669

Dewi, N., & Priyadi, IH. The Influence of Sales Growth, Profitability, and Leverage on Tax Avoidance on Company Mining Which Registered in Index Share Sharia Indonesia (ISSI). Shafin: Sharia Finance and Accounting Journal. 2023; 3(1), 65–78. https://doi.org/10.19105/sfj.v3i1.8553

Hafizh, MT, & Africa, LA Influence of Fixed Asset Intensity, Sales Growth, Ownership Institutional and Audit Committees on Tax Avoidance. Journal Of Accounting and Financial Issues. 2022; 3(2), 27. https:/ /www . ejournalwiraraja.com/index.php/JAFIS/article/view/2277/1462

Khomsiyah, N., Muttaqiin, N., & Katias, P.. The Influence of Profitability, Corporate Governance, leverage, Size Company, And Growth Sale To Avoidance Tax On Mining Companies Registered in BEI for the 2014-2018 Period. Ecopreneur. 2021; 12, 4(1), 1. https://doi.org/10.51804/econ12.v4i1.917

Noviyani, E., Muid, D. Return On Assets, Leverage, Company Size, Fixed Asset Intensity and Institutional Ownership of Tax Avoidance. Diponegoro Journal of Accounting. 2019; 2(3), 1. https://ejournal3.undip.ac.id/index.php/accounting/article/view/25712/22883

Selly, YS The Influence of Profit Management, Company Age, Company Size and Growth Sales Against Tax Avoidance. Equity Journal. 2017; 3(4), 14. https://docplayer.info/126572465-pengaruh- company-age-profit-management-company-size-and-sales-growth-against-tax avoidance.html

Downloads

Published

2024-05-30

How to Cite

Wahyu Anggraini, & Abdul Rahmat. (2024). The Influence of Profitability, Leverage and Sales Growth on Avoidance Tax. International Journal of Economics and Management Sciences, 1(2), 194–202. https://doi.org/10.61132/ijems.v1i2.188