Publication Search

This research aims to test and find empirical evidence that strengthens the research model as well as analyzing and serving as teaching material regarding the influence of sales volatility, operating cash flow volatility and debt levels on profit persistence (empirical study on consumer cyclicals sector companies listed on the IDX for the 2020-2020 period). 2022). The method used in sampling is Purposive Sampling. The data used is secondary data in the form of financial reports of companies listed on the IDX from 2020 to 2022. The number of samples used in this research was 105 data. The results obtained in this research show that the Sales Volatility variable has an effect on Profit Persistence, Operating Cash Flow Volatility has an effect on Profit Persistence, Debt Level has an effect on Profit Persistence in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2020 - 2022 Period.

This study aims to analyze the factors that influence tax avoidance in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange. The independent variables analyzed in this study include profitability, sales growth, and leverage. This study uses secondary data in the form of annual financial reports of companies obtained from the official website of the Indonesia Stock Exchange. The method used in this study is multiple linear regression analysis with samples selected through purposive sampling method. This study examines the effect of each independent variable on tax avoidance, which is measured using the Effective Tax Rate (ETR) proxy. The results of the study indicate that profitability has a significant effect on tax avoidance, where companies with higher levels of profitability tend to avoid taxes. Meanwhile, sales growth has a significant effect on tax avoidance. Leverage also shows a positive effect on tax avoidance, indicating that companies with high debt levels tend to use interest expenses to reduce their tax liabilities. This study provides implications for regulators and policy makers to strengthen supervision of tax avoidance practices, especially in companies that have certain characteristics such as high profitability sales growth and leverage.