{"title":"在Covid-19大流行期间，盈利能力、杠杆和销售增长对Tax Avoidance的影响","authors":"Ayun Sundari, Nyimas Wardatul Afiqoh","doi":"10.30587/jcaa.v1i1.4221","DOIUrl":null,"url":null,"abstract":"This research aims to empirically examine the effect of profitability, leverage and sales growth on tax avoidance. By using 42 samples of financial statements at Manufacturing Companies in the Consumer Goods Sub-Sector listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2020. Sampling uses the purposive sampling method. Data collection techniques using secondary data. The test is carried out using multiple linear regression using SPSS 24. The results of this research show that profitability has no effect on tax avoidance, leverage has no effect on tax avoidance, and sales growth has no effect on tax avoidance.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Di Masa Pandemi Covid-19\",\"authors\":\"Ayun Sundari, Nyimas Wardatul Afiqoh\",\"doi\":\"10.30587/jcaa.v1i1.4221\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This research aims to empirically examine the effect of profitability, leverage and sales growth on tax avoidance. By using 42 samples of financial statements at Manufacturing Companies in the Consumer Goods Sub-Sector listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2020. Sampling uses the purposive sampling method. Data collection techniques using secondary data. The test is carried out using multiple linear regression using SPSS 24. The results of this research show that profitability has no effect on tax avoidance, leverage has no effect on tax avoidance, and sales growth has no effect on tax avoidance.\",\"PeriodicalId\":258760,\"journal\":{\"name\":\"Journal of Culture Accounting and Auditing\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-07-14\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Culture Accounting and Auditing\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.30587/jcaa.v1i1.4221\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Culture Accounting and Auditing","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.30587/jcaa.v1i1.4221","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Di Masa Pandemi Covid-19
This research aims to empirically examine the effect of profitability, leverage and sales growth on tax avoidance. By using 42 samples of financial statements at Manufacturing Companies in the Consumer Goods Sub-Sector listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2020. Sampling uses the purposive sampling method. Data collection techniques using secondary data. The test is carried out using multiple linear regression using SPSS 24. The results of this research show that profitability has no effect on tax avoidance, leverage has no effect on tax avoidance, and sales growth has no effect on tax avoidance.
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