Pengaruh Pertumbuhan Penjualan, Financial Distress dan Ukuran Perusahaan Terhadap Penghindaran Pajak

Authors

  • Damayanti Damayanti Universitas Pamulang
  • Hari Stiawan Universitas Pamulang

DOI:

https://doi.org/10.54259/akua.v2i4.1954

Keywords:

Sales Growth, Financial Distress, Company Size, Tax Avoidance

Abstract

This study aims to determine the effect of Sales Growth, Financial Distress, and Company Size on Tax Avoidance. The type of research used in this study is a type of associative quantitative research. Data collection techniques use secondary data in the form of financial reports that have been published through the Indonesia Stock Exchange (IDX). The collected data was processed using the Eviews program version 9. The population used in this study were LQ-45 companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. The sample selection technique used a purposive sampling technique and obtained as many as 18 companies for 5 years with a total sample data obtained of 90 sample data. The data analysis method used in this research is descriptive analysis and multiple linear regression. The results showed that partially the variable sales growth, financial distress and company size had an effect on Tax Avoidance. While simultaneously the variable sales growth, financial distress and firm size together influence the expected Tax Avoidance.

Downloads

Download data is not yet available.

References

Cita, I. G. A., & Supadmi, N. L. (2019). Pengaruh Financial Distress dan Good Corporate Governance pada Praktik Tax Avoidance. E-Jurnal Akuntansi, 29(3), 912. https://doi.org/10.24843/eja.2019.v29.i03.p01

Ghozali, Imam dan Ratmono, Dwi. 2017. Analisis Multivariat dan Ekonometrika dengan Eviews 10. Badan Penerbit Universitas Diponegoro: Semarang.

Halim,A.,Bawono,I.R.,&Dara,A.(2020).Edisi3.https://www.academia.edu/50816475/Buku_Perpajakan

Idi, C. M., & Borolla, J. D. (2021). Analisis Financial Distress Menggunakan Metode Altman Z–Score pada PT. Golden Plantation Tbk. Periode 2014-2018. PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis), 2(1), 102–121. https://doi.org/10.51135/publicpolicy.v2.i1.p102-121

Irawati, W., Akbar, Z., Wulandari, R., & Barli, H. (2020). Analisis Profitabilitas, Leverage, Pertumbuhan Penjualan Dan Kepemilikan Keluarga Terhadap Penghindaran Pajak. Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK), 7(2), 190–199. https://doi.org/10.30656/jak.v7i2.2307

Ka Tiong, & Rakhman, F. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Sales Growth Terhadap Penghindaran Pajak Pada Perusahaan Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019. Jurnal Buana Akuntansi, 6(1), 67–82. https://doi.org/10.36805/akuntansi.v6i1.1364

Meliala, T. S., & Oetomo, F. W. (2008). Perpajakan dan Akuntansi Pajak. Perpajakan Dan Akuntansi Pajak, 1–298.

Oktavia, V., Ulfi, J., & Kusuma, J. wijaya. (2020). Pengaruh Good Corporate Governance dan Ukuran Perusahaan terhadap Tax Avoidance (Pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2015 - 2018). Jurnal Revenue, 01(02), 143–151

Sawitri, A. P., Alam, W. Y., & Dewi, F. A. A. (2022). Pengaruh Profitabilitas, Pertumbuhan Penjualan, Ukuran Perusahaan Dan Koneksi Politik Terhadap Penghindaran Pajak. Jurnal Riset Akuntansi Mercu Buana, 8(1), 44–52.

Ziliwu, L., & Ajimat, A. (2021). Pengaruh Umur Perusahaan Dan Sales Growth Terhadap Tax Avoidance. Jurnal Disrupsi Bisnis, 4(5), 426. https://doi.org/10.32493/drb.v4i5.12625

Downloads

Published

2023-10-28

How to Cite

Damayanti, D., & Hari Stiawan. (2023). Pengaruh Pertumbuhan Penjualan, Financial Distress dan Ukuran Perusahaan Terhadap Penghindaran Pajak. AKUA: Jurnal Akuntansi Dan Keuangan, 2(4), 286–292. https://doi.org/10.54259/akua.v2i4.1954