The Effect of Sales Growth and Leverage on Tax Avoidance Empirical Study of Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange in 2014-2018 | Zendy

Bella Nadya | Zendy; Dyah Purnamasari | Zendy

Open Access

The Effect of Sales Growth and Leverage on Tax Avoidance Empirical Study of Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange in 2014-2018

Author(s) -

Bella Nadya,

Dyah Purnamasari

Publication year - 2020

Publication title -

jurnal aksi (akuntansi dan sistem informasi)

Language(s) - English

Resource type - Journals

eISSN - 2541-3198

pISSN - 2528-6145

DOI - 10.32486/aksi.v5i2.538

Subject(s) - leverage (statistics) , stock exchange , nonprobability sampling , business , tax avoidance , regression analysis , panel data , econometrics , accounting , finance , statistics , economics , double taxation , mathematics , population , demography , sociology

This study aims to determine the influence of sales growth and leverage on tax avoidance on coal sub-sector mining companies listed on the IDX in 2014-2018. The data used were secondary data and the samples were financial statements from 10 coal sub-sector mining companies listed on the IDX in 2014-2018. The method of sample selection was purposive sampling, while the data analysis included panel data regression analysis. The data were analyzed using Eviews 10 software. The results of this study show that sales growth and leverage affect tax avoidance. Suggestions for further research is to add research model variables that influence tax avoidance.

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