Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Sales Growth dan Kualitas Audit terhadap Tax Avoidance

Tri Wahyuni ; Djoko Wahyudi
Jurnal Ilmiah Komputerisasi Akuntansi 📅 2021 Vol 14, No 2 🔗 DOI: 10.51903/kompak.v14i2.569 ★ 29 Sitasi
Abstract
Taxes becomes very important because taxes provide a large contribution to state revenues. This study aims to analyze the influence of profitability, leverage, firm size, sales growth dan audit quality to tax avoidance.  The sample of this study were Indonesia Stock Exchange registered manufacture companies in 2017 until 2019 thus 213 data were used in this study. descriptive statistical test and multiple regression tests with the SPSS 26 were used to analyze the data. This study showed that the independent variabel profitability has a significant positive effect on tax avoidance, leverage has a significant negative on tax avoidance. On the other hand, firm size, sales growth and audit quality does not affect the tax avoidance variable
Keywords
Tax Avoidance Profitabilitas Leverage Ukuran Perusahaan Sales Growht Kualitas Audit
How to Cite

Tri Wahyuni & Djoko Wahyudi (2021). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Sales Growth dan Kualitas Audit terhadap Tax Avoidance. Jurnal Ilmiah Komputerisasi Akuntansi, 14(2). https://doi.org/10.51903/kompak.v14i2.569

Tri Wahyuni; Djoko Wahyudi, "Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Sales Growth dan Kualitas Audit terhadap Tax Avoidance," Jurnal Ilmiah Komputerisasi Akuntansi, vol. 14, no. 2, 2021.

Tri Wahyuni; Djoko Wahyudi. "Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Sales Growth dan Kualitas Audit terhadap Tax Avoidance." Jurnal Ilmiah Komputerisasi Akuntansi, vol. 14, no. 2, 2021.

Tri Wahyuni; Djoko Wahyudi. "Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Sales Growth dan Kualitas Audit terhadap Tax Avoidance." Jurnal Ilmiah Komputerisasi Akuntansi 14, no. 2 (2021).

Tri Wahyuni & Djoko Wahyudi (2021) 'Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Sales Growth dan Kualitas Audit terhadap Tax Avoidance', Jurnal Ilmiah Komputerisasi Akuntansi, 14(2). doi: 10.51903/kompak.v14i2.569.

Tri Wahyuni; Djoko Wahyudi. Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Sales Growth dan Kualitas Audit terhadap Tax Avoidance. Jurnal Ilmiah Komputerisasi Akuntansi. 2021;14(2).

Artikel Terkait

Strategi Pengelolaan Arus Kas Untuk Keberlanjutan Usaha Kue Tradisional

Halawa, Pastiani Putri; Octafian, Ray

Analisis Pegaruh Kebijakan Pajak, Norma Subjektif dan Kinerja Keuangan terhadap Kepatuhan Pajak UMKM di Kota Semarang

Oktafia, Patria Nurmala; Hardiwinoto, Hardiwinoto; Sinarasri, Andwiani; Hanum, Ayu Noviani

Pengaruh Fixed Asset Intensity dan Leverage terhadap Tax Management dengan Moderasi Profitability

Loanza, Marshia; Saputra, Wendy Salim

The Effect of ESG on Financial Distress with Gender Diversity Moderating

Barikah, Aminatul; Suwarno, Suwarno

Pengaruh Struktur Kepemilikan terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi

Sulistiyani, Dwi Eni; Rizkyana, Fitrarena Widhi

Evaluasi Tingkat Komponen Dalam Negeri (TKDN) pada Pekerjaan Elektrikal Proyek Konstruksi Bangunan Gedung Pemerintah: Studi Kasus delapan Proyek

Dohim, Mas’ud; Herwindiati, Dyah Erny; Sari, Endah Murtiana; Sari, Endah Murtiana
Tren Sitasi Jurnal