PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE

  • Adela Syifaul Fuadah
  • Astri Fitria
Keywords: the firm size, the leverage, the sales growth, the tax avoidance

Abstract

This study aims to test the impact of the firm size, the leverage and the sales growth toward tax avoidance. The type of this study is quantitative with the samples from 40 chemical companies which are registered in Indonesia’s Stock Exchange in 2014-2019. The samples apply the purposive sampling method which they are collected by applying the determined criteria. The analysis method of this study is the multiple linear regression with the Statistical Product and Service Solution (SPSS) 22. The result of this study shows that: (1) the firm size does not impact the tax avoidance since the companies have the same responsibilities in paying the tax either they are small or big companies, even they can do the tax avoidance, (2) the leverage gives positive impacts to the tax avoidance since the debts result the interest expense which is possible deducted by the taxable profit, (3) the sales growth does not impact the tax avoidance since it is not suitable with the former hypothesis which mentions the sales growth gives positive impacts to the tax avoidance.
Keywords: the firm size, the leverage, the sales growth, the tax avoidance

Published
2021-09-13