Open AccessANALISIS PENGHINDARAN PAJAK DENGAN PENDEKATAN FINANCIAL DISTRESS DAN PROFITABILITAS
Author(s) -
Indra Iman Sumantri,
Donny Indradi
Publication year - 2020
Publication title -
journal of applied managerial accounting
Language(s) - English
Resource type - Journals
ISSN - 2548-9917
DOI - 10.30871/jama.v4i2.2320
Subject(s) - profitability index , nonprobability sampling , tax avoidance , financial distress , population , sample (material) , business , test (biology) , actuarial science , finance , medicine , financial system , double taxation , environmental health , paleontology , chemistry , chromatography , biology
This study aims to analyze tax avoidance with a financial distress approach and profitability approach in consumer goods industry sector companies listed on the IDX in 2013-2017. This research uses quantitative research methods with secondary data obtained through intermediate media that has been processed and has been documented. The population in this study were forty-four companies after being selected using purposive sampling into as many as fourteen companies with five years of research so that the total sample was 70. This study used a hypothesis testing tool, namely multiple linear regression test, partial test (t test), the coefficient of determination, the correlation coefficient test, with a significance level of 5%. The result of this research is that financial distress has a negative and significant effect on tax avoidance. Profitability has no effect on tax avoidance.
Keywords : Financial Distress, Profitabilitas, Tax Avoidance