Authors :
Perik Apriatna; Lin Oktris
Volume/Issue :
Volume 7 - 2022, Issue 8 - August
Google Scholar :
https://bit.ly/3IIfn9N
Scribd :
https://bit.ly/3TeoO74
DOI :
https://doi.org/10.5281/zenodo.7017881
Abstract :
Tax avoidance is an effort to avoid taxes that is
carried out in a legal way or does not violate laws and
regulations because for taxpayers, taxes are seen as a
burden that will reduce profits or income. Taxpayers who
carry out tax avoidance are not in accordance with the
expectations of society, because this tax is managed by the
government to be returned indirectly to the taxpayer in
the form of welfare of life. This study aims to
examineandanalyze the effect of profitability, company
size, and sales growth on tax avoidance with leverage as a
coding variable. The design of this study used a causality
and sel research design used in this study was selected by
researchers using the purposive sampling method.
Secondary data as much as 36 samples of companies listed
on the Indonesia Stock Exchange (IDX) in 2017-2019.
The statistical method used to test the research hypothesis
is multiple linear regression analysis with the help of SPSS
25.0 software. The resultsshowed that the
independentvariables of profitability, company size, sales
growth and leverage had no significant effect on tax
avoidance and the leverage moderation variable could
not moderate independent variables against dependent
variables.
Keywords :
Tax Avoidance, Profitability, Company Size, Sales Growth,Leverage.
Tax avoidance is an effort to avoid taxes that is
carried out in a legal way or does not violate laws and
regulations because for taxpayers, taxes are seen as a
burden that will reduce profits or income. Taxpayers who
carry out tax avoidance are not in accordance with the
expectations of society, because this tax is managed by the
government to be returned indirectly to the taxpayer in
the form of welfare of life. This study aims to
examineandanalyze the effect of profitability, company
size, and sales growth on tax avoidance with leverage as a
coding variable. The design of this study used a causality
and sel research design used in this study was selected by
researchers using the purposive sampling method.
Secondary data as much as 36 samples of companies listed
on the Indonesia Stock Exchange (IDX) in 2017-2019.
The statistical method used to test the research hypothesis
is multiple linear regression analysis with the help of SPSS
25.0 software. The resultsshowed that the
independentvariables of profitability, company size, sales
growth and leverage had no significant effect on tax
avoidance and the leverage moderation variable could
not moderate independent variables against dependent
variables.
Keywords :
Tax Avoidance, Profitability, Company Size, Sales Growth,Leverage.
