Analisis Pengaruh Return On Assets, Sales Growth Dan Leverage Terhadap Tax Avoidance

Authors

  • Rizki Hasanah Universitas PGRI Palembang
  • Jusmani Jusmani Universitas PGRI Palembang
  • Emma Lilianti Universitas PGRI Palembang

DOI:

https://doi.org/10.32662/gaj.v7i1.3175

Keywords:

Tax Avoidance, Return On Assets, Sales Growth

Abstract

This research aims to obtain empirical evidence regarding the effect of return on assets, sales growth and leverage on tax avoidance. This research method uses quantitative descriptive analysis techniques in the analysis process using descriptive statistical techniques, classical assumption test analysis, multiple regression analysis, coefficient of determination test, t test and F test assisted by SPSS 25. The results of the study concluded partially that sales growth has a significant effect on tax avoidance, while return on assets and leverage have no significant effect on tax avoidance. Simultaneous testing shows the results of return on assets, sales growth and leverage have a significant effect on tax avoidance.

References

Agustiana, S. D., & Kusumawati, E. (2022). The Effect of Profitability, Leverage, Sales Growth, Independent Commissioners, and Institutional Ownership on Tax Avoidance. Procedia of Social Sciences and Humanities, 41-50.

Alfarasi, R., & Muid, D. (2022). Pengaruh Financial Distress, Konservatisme, Dan Sales Growth Terhadap Tax Avoidance Perusahaan. Diponegoro Journal Of Accounting, 11(1), 1-10.

Ariska, M., Fahru, M., & Kusuma, J. W. (2020). Leverage, Ukuran Perusahaan dan Profitabilitas dan Pengaruhnya Terhadap Tax Avoidance Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2014-2019. Jurnal Revenue : Jurnal Akuntansi, 1(1), 133-142. doi:10.46306/rev/v1i1.13

Ayuningtyas, N. P., & Sujana, I. K. (2018). Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, Dan Profitabilitas Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 25(3), 1884-1912. doi:10.24843/EJA.2018.v25.i03.p10

Darsani, P. A., & Sukartha, I. M. (2021). The Effect of Institutional Ownership, Profitability, Leverage and Capital Intensity Ratio on Tax Avoidance. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 13-22.

Fadhillah , D. (2023). Pengaruh Sales Growth, Ukuran Perusahaan, dan Leverage Terhadap Tax Avoidance Pada Perusahaan Farmasi 2017-2021. Journal of Student Reseacrg (JSR), 1(2), 316-333.

Fahmi, I. (2020). Analisis Laporan Keuangan. Bandung: ALFABETA.

Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Semarang: Badan Penerbit UNDIP.

Harahap, R. (2021). Analysis of the Effect of Institutional Ownership Profitability, Sales Growth and Leverage on Tax Avoidance in Construction Subsector Companies. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 4(3), 5010-5018. doi:10.33258/birci.v4i3.2288

Harahap, S. S. (2018). Analisis Kritis atas Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.

Hery. (2015). Analisis Laporan Keuangan. Yogyakarta: CAPS (Center for Academic Publishing Service).

Kasmir. (2015). Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.

Margaretha, M., & Jenni, J. (2019). Pengaruh Profitabilitas, Sales Growth Dan Leverage Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017). Akuntoteknologi : Jurnal Ilmiah Akuntansi Dan Teknologi, 11(2), 1-14.

Mukti, A. H., & Fajriah, N. H. (2022). The Effect of Corporate Risk, Sales Growth and Profitability on Tax Avoidance (Study in Food Sub-sector of Indonesian Stock Exchange on2018-2020). WSEAS Transactions on Proof, 2, 160-164. doi:10.37394/232020.2022.2.20

Pohan, C. A. (2016). Manajemen Perpajakan. Jakarta: PT Gramedia Pustaka Utama.

Priyanto, D. (2014). SPSS 22 : Pengolah Data Terpraktis. Yogyakarta: Andi Offset.

Sari, D., Andriana, N., & Fadjar, A. (2020). Tax Avoidance In Profitability, Leverage, and Sales Growth. International Journal Of Psychosocial Rehabilitation, 24(1), 2420-2425.

Setyowati, I. D., & Octaviani, A. (2022). Analisis Return On Asset, Leverage Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Sektor industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2016-2019. Advance: Jurnal Akuntansi, 9(1), 10-17.

Sugiyono. (2020). Metode Penelitian Kuantitatif, Kualitatif dan Kombinasi (Mixed Metods). Bandung: ALFABETA.

Sutrisno. (2017). Manajemen Keuangan Teori Konsep & Aplikasi. Yogyakarta: EKONISIA.

Tanika, J., & Martok, Y. (2022). The Analysis of The Effect of Profitability, Leverage, and Sales Growth Toward Tax Avoidance In Consumer Goods Companies Listed On Indonesia Stock Exchange. Journal of Accounting & Management Innovation, 158-181.

Umar, M. P., Paramita, R. W., & Taufiq, M. (2021). The Effect of Leverage, Sales Growth and Profitability on Tax Avoidance. Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak, 5(1), 24-29. doi:10.30741/assets.v5i1.679

Downloads

Published

2024-02-21

How to Cite

Hasanah, R., Jusmani, J., & Lilianti, E. (2024). Analisis Pengaruh Return On Assets, Sales Growth Dan Leverage Terhadap Tax Avoidance. Gorontalo Accounting Journal, 7(1), 12–26. https://doi.org/10.32662/gaj.v7i1.3175

Issue

Volume 7 Nomor 1 April 2024

Section

Articles

License

In order to be accepted and published by Gorontalo Accounting Journal, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to these following terms:

1. The copyright of the accpted for publication articles shall be assigned to Gorontalo Accounting Journal as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints) as evidenced by a Statement From the author.

2. Gorontalo Accounting Journal maintain the publishing rights of the published articles. 

Authors are permitted to republish or disseminate published articles by sharing the link/DOI of the article at the Gorontalo Accounting Journal. Authors are allowed to use their articles for any legal purposes deemed necessary without written permission from the Gorontalo Accounting Journal with an acknowledgement of initial publication to this journal.

Users/public (https://jurnal.unigo.ac.id/index.php/gaj/index) use of this website will be licensed to the Creative Commons Attribution 4.0 International License (CC-BY)