Priatmaja, Ade Dharma and , Triyono (2024) The Effect of Changes in Profitability, Revenue Growth, Leverage and Company Size on Tax Avoidance (Empirical Study of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2020-2023). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Tax avoidance is a step taken by companies to suppress taxable income through strategies that are legally or unlawfully prepared. This study is intended to understand and evaluate the impact of profitability, revenue growth, leverage, and company size regarding tax avoidance practices on food and beverage business entities listed on the Indonesia Stock Exchange during the 2020-2023 period. This study involved 45 business entities selected by utilizing the purposive sampling method. The research findings reveal that profitability, leverage, and company size partially contribute positively and significantly to tax avoidance. Meanwhile, revenue growth has no impact on tax avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Telah terbit pada Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) |
| Uncontrolled Keywords: | Profitability,Revenue Growth,Leverage, Company Size,Tax Avoidance. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ADE DHARMA PRIATMAJA |
| Date Deposited: | 18 Nov 2024 06:49 |
| Last Modified: | 18 Nov 2024 06:49 |
| URI: | http://eprints.ums.ac.id/id/eprint/128928 |
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