PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019

  • Ka Tiong Universitas Bina Nusantara
  • Fitria Rakhman Universitas Buana Nusantara

Abstract

The purpose of this research is to identify the consequences of industry dimensions, profitability, Leverage, and Sales growth to tax avoidance. This research focused on basic industrial sector companies as well as chemicals listed on the Indonesia Stock Exchange in the period 2016-2019. The number of observations of 52 research illustrations obtained by nonprobability sampling procedure is purposive sampling method. The analysis method used in this study is the regression of panel information with the help of E-views 9. 0. The results of the analysis show that the size of companies with profitability has a significant effect on tax avoidance, while variable Leverage and Sales growth show that it has no significant effect on tax avoidance. (KTFR)


Published
2021-03-31