Skripsi

PENGARUH PROFITABILITY, LEVERAGE, FIRM SIZE, DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022

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Penilaian

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This study aims to empirically test the influence of profitability, leverage, firm size, and sales growth on tax avoidance in manufacturing companies of the consumer goods industry sector registered in the BEI for the period 2018 - 2022. Based on the purposive sampling method, a sample of 25 companies was generated with observations of 125 companies with data sources derived from financial statements. Data analysis techniques using multiple linear regression analysis with SPSS 26 program aids. The results of this study show that in part, profitability, leverage and sales growth have no influence on tax avoidance. Firm size has an impact on tax avoidance. Also, based on the statistical test F that profitability, leverage, firm size and sales growth have a simultaneous influence on tax avoidance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407000558	T138700	T1387002023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1387002023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2023

Collation

xx, 70 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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