Pengaruh Laverage, Ukuran Perusahaan, Resiko Perusahaan Dan Pertumbuhan Penjualan Terhadap Tax Avoidance (Study Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia “BEI” Tahun 2016-2019)

Salsabella, Humaira and , Drs. Wahyono, M.A., Akt. (2023) Pengaruh Laverage, Ukuran Perusahaan, Resiko Perusahaan Dan Pertumbuhan Penjualan Terhadap Tax Avoidance (Study Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia “BEI” Tahun 2016-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the influence, leverage and company size, company risk and sales growth on tax avoidance. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016 2019 period. The sam pling method in this study used purposive sampling according to predetermined criteria. The number of samples collected was 280 samples and with outlier data there were 273 samples. The analysis technique used in this study is multiple linear regression an alysis. The results of the analysis show that company risk and sales growth have a significant positive effect on tax evasion. This shows that company risk and sales growth affect the high probability of companies taking tax evasion actions. Meanwhile, cor porate leverage and risk have no effect on tax avoidance, so this shows that corporate leverage and risk may not necessarily affect companies in taking tax avoidance actions.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Manufacturing, tax avoidance, leverage, and company size
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	HUMAIRA SALSABELLA
Date Deposited:	17 Feb 2023 06:55
Last Modified:	17 Feb 2023 06:57
URI:	http://eprints.ums.ac.id/id/eprint/109978

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