Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Sales Growth dan Kualitas Audit terhadap Tax Avoidance

Penulis

  • Tri Wahyuni UNISBANK
  • Djoko Wahyudi UNISBANK

DOI:

https://doi.org/10.51903/kompak.v14i2.569

Kata Kunci:

Tax Avoidance, Profitabilitas, Leverage, Ukuran Perusahaan, Sales Growht, Kualitas Audit

Abstrak

Taxes becomes very important because taxes provide a large contribution to state revenues. This study aims to analyze the influence of profitability, leverage, firm size, sales growth dan audit quality to tax avoidance.  The sample of this study were Indonesia Stock Exchange registered manufacture companies in 2017 until 2019 thus 213 data were used in this study. descriptive statistical test and multiple regression tests with the SPSS 26 were used to analyze the data. This study showed that the independent variabel profitability has a significant positive effect on tax avoidance, leverage has a significant negative on tax avoidance. On the other hand, firm size, sales growth and audit quality does not affect the tax avoidance variable

Diterbitkan

2021-12-13

Cara Mengutip

Tri Wahyuni, & Djoko Wahyudi. (2021). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Sales Growth dan Kualitas Audit terhadap Tax Avoidance. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi , 14(2), 394–403. https://doi.org/10.51903/kompak.v14i2.569

Artikel Serupa

1 2 3 4 5 6 7 8 9 10 11 12 13 > >> 

Anda juga bisa Mulai pencarian similarity tingkat lanjut untuk artikel ini.