ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN

Sanisahuri Sanisahuri, Saumi Rahmadani, Saumi Rahmadani, Irsad Irsad, Irsad Irsad

Abstract


This study aims to determine the effect of return on assets and sales growth on tax avoidance in mining companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The research methodology used is a quantitative descriptive method. The type of data used in this research is quantitative data, which is obtained in the form of numbers and numbers. Source of data in the form of secondary data. The sample of this study was selected by purposive sampling technique and obtained as many as 11 companies for 6 periods, namely 2015-2020. The analytical method used is multiple linear regression. The results of the research analysis show that Return on Assets has a significant effect on Tax Avoidance in Mining Sector Companies. The results of the research analysis show that Sales Growth has a significant effect on Tax Avoidance in Mining Sector Companies

Keywords


Return On Assets; Sales Growth; Tax Avoidance

Full Text:

PDF

References


Aprianto, Muhhamad, Susi Dwimulyani. 2019. Pengaruh Sales Growth Dan Leverage Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi. Fakultas Ekonomi dan Bisnis Trisakti.

Hidayat, Wahyu. 2018. Pengaruh Profitabilitas, Leverage, dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak: Studi Kasus Perusahaan Manufaktur Di Indonesia. Jurnal. Fakultas Ekonomi, Universitas Bhayangkara Jakarta Raya.

Permata, Amanda Dhinari, Siti Nurlela, Endang Masitoh W. 2018. Pengaruh Size, Age, Profitability, Leverage dan Sales Growth Terhadap Tax Avoidance. Jurnal. Fakultas Ekonomi. Jurusan Akuntansi. Universitas Islam Batik Surakarta

Rosyada, Rosy Amalia. 2018. Pengaruh Ukuran Perusahaan, Komite Audit, Leverage, Intensitas Modal dan Profitabilitas terhadap penghindaran pajak Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016. Fakultas Ekonomi, Universitas Islam Yogyakarta

Verawati. 2018. Pengaruh Profitabilitas, Leverage, Sales Growth dan Ukuran Perusahaan terhadap penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017. Studi Akuntansi. STIE Multi Data Palembang.

Harahap, Sofyan Syafri, Analisis Kritas Atas Laporan Keuangan. Cetakan Kedua Belas. Jakarta: PT. Rajagrafindo Persada 2016

Pohan, Chairil Anwar. 2011. Optimizing Corporate Tax Management. Cetakan Pertama. Jakarta: Penerbit PT. Bumi Aksara Pohan, Chairil Anwar. 2011. Optimizing Corporate Tax Management. Cetakan Pertama. Jakarta: Penerbit PT. Bumi Aksara.

Sanusi, Anwar. 2014. Metodologi Penelitian Bisnis, Penerbit Salemba Empat, Jakarta.

Situs Website Bursa Efek Indonesia https://www.idx.co.id

Ghozali, Imam. Aplikasi Analisis Multivariate dengan program IBM SPSS 19. Cetakan Kelima. Semarang: Badan Penerbitan Universitas Diponegoro, 2011




DOI: https://doi.org/10.24114/niaga.v11i2.34238

Article Metrics

Abstract view : 268 times
PDF - 355 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Niagawan



NIAGAWAN by Program Studi Pendidikan Bisnis Fakultas Ekonomi Universitas Negeri Medan is licensed under CC BY-NC 4.0