Pengaruh Profitabilitas, Leverage dan Pertumbuhan Penjualan terhadap Penghindaran Pajak

By Wastam Wahyu Hidayat. 2018

131 citations recorded by the source corpus.

The research aims to analyze the effect of profitability, leverage, and sales growth on tax avoidance. Data were collected from 25 companies from manufacture listed in Indonesia Stock Exchange (IDX) in 2011 to 2014. The analysis method of this research used multiple regression. The results showed that profitability and sales growth had a negative and significant effect on tax avoidance (p-value <0.05), while leverage was not successfully supported. Overall, the model's ability to explain tax avoidance is 29.60%. Discussions and limitations are discussed in the paper. Keywords: profitability, leverage, sales growth, tax avoidance

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/819cfef27c224e3afb4194e816bcbe20461665b5

How researchers see this paper

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In Accounting

1. A. Arif
2. Mauliddini Nadhifah

In Strategy and Management

1. A. Arif
2. Mauliddini Nadhifah

Citations in the corpus

• Transfer Pricing, Thin Capitalization, Financial Distress, Earning Management, dan Capital Intensity Terhadap Tax Avoidance Dimoderasi oleh Sales Growth (2020, background): “Sales growth memiliki peran penting bagi kelangsungan hidup dan pertumbuhan keuangan perusahaan (Hidayat, 2018).”