Skripsi

PENGARUH KARAKTERISTIK PERUSAHAAN DAN TERHADAP PENGHINDARAN PAJAK ( SALES GROWTH TAX AVOIDANCE )

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Penilaian

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This study aims to examine the effect of company characteristics and sales growth on tax avoidance. The independent variables in this study consist of profitability, leverage, firm size, sales growth, while the dependent variable is tax avoidance. This study uses a sample of various industrial manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The number of companies that are used as samples of this research are 17 companies for 5 years with purposive sampling method. This research uses multiple linear regression analysis method using SPSS Version 25.0 application. The results of this study indicate that profitability, leverage, and firm size have no effect on tax avoidance and sales growth (sales growth) has no effect on tax avoidance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107004404	T65084	T650842021	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T650842021

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2021

Collation

xvii, 59 hlm.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

336.207

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan
Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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