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PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA.

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Indonesia is estimated to experience losses due to tax avoidance of IDR 68 Trillion in 2020. This study aims to determine the effect of company size, leverage, profitability, and sales growth on tax avoidance in sub-sector and automotive companies listed on the Indonesia Stock Exchange in 2018-2022. This study uses agency theory, namely the relationship or bond between the principal and the agent to perform a service to the principal, the government as the principal and the company as the agent. Quantitative method is the method used in this research. Using secondary data in the form of financial statements. The population in this study are automotive and component sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The results revealed that profitability affects tax avoidance, while company size, leverage, and sales growth have no effect on tax avoidance.

Availability
Inventory Code Barcode Call Number Location Status
2407000748T139018T1390182024Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1390182024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xix, 67 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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