| Autor: |
L. Hadinugroho, M.M.S. Putri, Rizal Mawardi, I. Wijayanti |
| Rok vydání: |
2020 |
| Předmět: |
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| Zdroj: |
Russian Journal of Agricultural and Socio-Economic Sciences, Vol 108, Iss 12, Pp 11-18 (2020) |
| ISSN: |
2226-1184 |
| DOI: |
10.18551/rjoas.2020-12.02 |
| Popis: |
This research studies factors that can influence tax avoidance. These factors are leverage, company size, profitability, sales growth and the proportion of independent directors. The data used were obtained from the financial statements of manufacturing companies obtained in Kompas100 on the Indonesia Stock Exchange in the 2015-2018 period. The sample selection method used in this study is the purposive sampling method and the analysis technique used is multiple linear regression that contains the normality test, the classic assumption test and the hypothesis test. Total samples in the study were 8 companies. The results showed that only an increase in sales could affect tax avoidance, other factors that did not affect tax avoidance. Simultaneously these factors influence tax avoidance with a level of adjusted R squared 0.9188. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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