| Autor: |
Cahyanti, Bella Sukma, Cik, Ahmad, Digdowiseiso, Kumba, Muhmad, Siti Nurain |
| Předmět: |
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| Zdroj: |
Journal of Social Science (2720-9938); mar2024, Vol. 5 Issue 2, p388-405, 18p |
| Abstrakt: |
This study aims to examine the Analysis of the Effect of Leverage, Profitability, Firm Size, Sales Growth and Institutional Ownership on Tax Avoidance. The object of this research is a manufacturing company in the consumer goods industry sector (goods consumer industry). The sample used in this study was 115 samples consisting of 23 companies for 5 years. With purposive sampling technique, the method used is multiple regression analysis, classical assumption test and descriptive statistics. The results showed that Leverage had no effect on tax avoidance, Profitability had a positive effect on tax avoidance, Firm size had no effect on tax avoidance, Sales Growth had a negative effect on tax avoidance, and Institutional ownership had no effect on tax avoidance. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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