The Effect Of Return On Asset, Sales Growth, Leverage And Capital Intensity On Tax Avoidance Of Mining Companies Listed On The Indonesia Stock Exchange Period 2017-2020

Authors

  • Pramayoga Wilyaka Universitas Buddhi Dharma

Keywords:

Profitability, Debt to Equity, Effective Tax Rate, SPSS V.25, Purposive Sampling

Abstract

The increasingly rapid economic growth requires companies to help state finances, causing companies to want to avoid taxes. This study aims to obtain evidence about whether there is an effect of this research variable on Tax Avoidance.

The object of this research is a company that is included in a mining company listed on the IDX. The source of the data for this research is data downloaded through www.ticmi.com to obtain the company's financial statements as the research sample. The data analysis technique used in this study uses the SPSS version 25 program

. The conclusion obtained from this study is that Return on Assets and Leverage have an effect on Tax Avoidance, while Sales Growth and capital intensity have no effect. And all of the independent variables can simultaneously affect Tax Avoidance

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Published

2022-06-28