PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD & BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2014-2018

JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2019-10-28 DOI:10.30996/jea17.v4i02.3303

Yanna Wulandari, Achmad Maqsudi

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引用次数: 9

Abstract

ABSTRACTThis study aims to examine and analyze the effect of company size, leverage and sales growth on tax avoidance with profitability as an intervening variable in the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. This type of research is quantitative research with a descriptive approach. The data used are secondary data in the form of company financial statements obtained from the IDX website. The sample studied was 6 food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period using purposive sampling techniques. Data analysis techniques in this study used PLS (Partial Least Square) 3.0 software. The results of this study indicate that company size, leverage, and sales growth have no significant effect on profitability and tax avoidance. But profitability as an intervening variable has a significant effect on tax avoidance.Keywords: Company Size, Leverage, Sales Growth, Profitability, Tax Avoidance

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企业规模、杠杆率和销售增长对避税的影响，利润率是食品和企业制造行业2014-2018年上市的一个变量

摘要本研究以2014-2018年在印尼证券交易所上市的食品饮料制造业公司为研究对象，以盈利能力为中介变量，考察和分析公司规模、杠杆率和销售增长对避税的影响。这种类型的研究是采用描述性方法的定量研究。所使用的数据是从IDX网站获得的公司财务报表形式的二手数据。本研究采用有目的抽样技术对2014-2018年期间在印尼证券交易所上市的6家食品和饮料制造公司进行了样本研究。本研究的数据分析技术采用偏最小二乘法3.0软件。本研究结果表明，公司规模、杠杆率和销售增长对盈利能力和避税没有显著影响。而盈利能力作为中介变量对企业避税有显著影响。关键词:公司规模，杠杆，销售增长，盈利能力，避税

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JEA17: Jurnal Ekonomi Akuntansi

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