Anggraini, Safia Dewi and , Ovi Itsnaini Ulynnuha, S.E., M.Ak. (2026) Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Sales Growth Terhadap Tax Avoidance. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to analyze the effect of profitability, leverage, company size, and sales growth on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2023 period. Tax avoidance is a legal tax avoidance effort undertaken by companies by exploiting loopholes in tax regulations to minimize the tax burden. This study uses a quantitative approach with secondary data in the form of company annual financial reports. The sampling technique used purposive sampling, resulting in 16 companies with a total of 87 observation data after outliers were removed. The data analysis method used is multiple linear regression analysis with the help of the SPSS program, and supported by the classical assumption test, T-test, F-test, and coefficient of determination. The results show that partially, profitability and company size do not significantly influence tax avoidance. Meanwhile, leverage has a positive and significant effect on tax avoidance, which means that the higher the company's debt level, the higher the company's tendency to engage in tax avoidance. On the other hand, sales growth has a negative and significant effect on tax avoidance, indicating that companies with high sales growth tend to be more compliant with tax obligations. This research is expected to contribute to the development of accounting science, particularly related to taxation, as well as being a consideration for company management and investors in understanding the factors that influence tax avoidance practices
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Tax Avoidance, Profitability, Leverage, Company Size, Sales Growth |
| Subjects: | H Social Sciences > HF Commerce > Accounting H Social Sciences > HF Commerce > Accounting > Taxation |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | SAFIA DEWI ANGGRAINI |
| Date Deposited: | 28 Jul 2026 01:24 |
| Last Modified: | 28 Jul 2026 01:24 |
| URI: | http://eprints.ums.ac.id/id/eprint/146442 |
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