Open AccessFaktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Barang Konsumsi Yang Terdaftar Di BEI
Author(s) -
Desy Mariani
Publication year - 2020
Publication title -
jurnal ilmiah akuntansi kesatuan
Language(s) - English
Resource type - Journals
eISSN - 2721-3048
pISSN - 2337-7852
DOI - 10.37641/jiakes.v8i3.347
Subject(s) - stock exchange , leverage (statistics) , nonprobability sampling , market liquidity , tax avoidance , business , population , financial statement , capital intensity , business administration , accounting , economics , finance , statistics , double taxation , mathematics , human capital , audit , demography , sociology , economic growth
This research is conducted to analyze the influence of liquidity, leverage, sales growth and capital intensity of tax avoidance. The population in this research is used secondary data from the financial statement of sub sector good consumer companies listed in the Indonesia Stock Exchange in 2014 – 2018 as many as 48 companies. This research used purposive sampling method and obtained 24 companies for sample. The data analysis used double linear regression analysis with program SPSS version 20. The result of this research show that sales growth have positive effect on tax avoidance. While liquidity,leverage and capital intensity have not effect on tax avoidance.