CD Skripsi
Pengaruh Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022)
This research aims to empirically test the influence of Profitability, Leverage and Sales Growth on Tax Avoidance (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2020-2022 Period). The population of this research includes all Manufacturing Companies listed on the Indonesia Stock Exchange in 2020-2022, namely 227 companies. The sample in this research was 64 companies which were studied for 3 years, so the total sample was 192. The sample used in this research used a purposive sampling method, while the data processing method used in this research was multiple linear regression analysis using the SPSS version of the software. 26. The results of this research show that the variables Profitability with a p-value of 0.000 < 0.05, Leverage with a p-value of 0.005 < 0.05 and Sales Growth 0.000 < 0.05 have an effect on Tax Avoidance.
Keywords: Tax Avoidance, Profitability, Leverage, Sales Growth
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