PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)
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Institusion
Universitas Sriwijaya
Author
WENDI ADISWARA (STUDENT ID : 01031481518012)
Rochmawati Daud (LECTURER ID : 0003096401)
Subeki, Ahmad
Rochmawati Daud (LECTURER ID : 0003096401)
Subeki, Ahmad
Subject
HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Datestamp
2019-10-02 03:19:17
Abstract :
This study aims to determine the Influence of Sales Growth, Profitability, and Leverage against Tax Avoidance. Measurement of Tax evasion in this study using Effective Tax Rate (ETR). This research is focused on company of Consumer Goods Industry sector which listed in Bursa Efek Indonesia (BE[) from year 2014 - 2016. By using purposive sampling method, there are 23 observation by using purposive sampling method. Technique Data analysis used .is doubled linear regression. The results of this test multiple regression shows Sales Growth positively influence on Tax evasion, Profitability (ROA) has a positive effect on Tax evasion and Leverage negatively affect the Avoidance of Taxes.
This study aims to determine the Influence of Sales Growth, Profitability, and Leverage against Tax Avoidance. Measurement of Tax evasion in this study using Effective Tax Rate (ETR). This research is focused on company of Consumer Goods Industry sector which listed in Bursa Efek Indonesia (BE[) from year 2014 - 2016. By using purposive sampling method, there are 23 observation by using purposive sampling method. Technique Data analysis used .is doubled linear regression. The results of this test multiple regression shows Sales Growth positively influence on Tax evasion, Profitability (ROA) has a positive effect on Tax evasion and Leverage negatively affect the Avoidance of Taxes.
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