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

Authors

  • Sanisahuri Sanisahuri Universitas Sumatera Utara
  • Saumi Rahmadani Universitas Sumatera Utara
  • Saumi Rahmadani Universitas Sumatera Utara
  • Irsad Irsad Universitas Sumatera Utara
  • Irsad Irsad Universitas Sumatera Utara

DOI:

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

Keywords:

Return On Assets, Sales Growth, Tax Avoidance

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

References

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Published

2022-07-02

Issue

Vol. 11 No. 2 (2022): NIAGAWAN VOL 11 NO 2 JULI 2022

Section

Articles

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