The Effect of Profitability, Company Size, and Sales Growth on Tax Avoidance with Leverage as a Moderating Variable (original) (raw)
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This research aims to examine the potential factors which are considered to influence tax avoidance. Some predictor variables used in this research include profitability, leverage, sales growth and executive character. The population of this research were companies in the LQ45 category listed on the Indonesia Stock Exchange during the period of 2016-2019, and the sampling method used was the purposive sampling method. The research method used is quantitative method. This research uses data in the form of financial statements of LQ45 companies listed on the Indonesia Stock Exchange during the period of 2016-2019. Data was analyzed using panel data regression analysis. Based on the results of panel data regression analysis with a significance level of 5% using the EViews9 software, it can be concluded that partially, profitability has an effect on tax avoidance, while leverage, sales growth and executive character partially have no effect on tax avoidance. Simultaneously, profitability, leverage, sales growth and executive character have no effect on tax avoidance.
Analysis of the Effect of Company Size, Profitability, Leverage, and Sales Growth on Tax Avoidance
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This study aims to analyze the effect of business strategy, leverage, profitability and sales growth on tax avoidance. Sample companies involved in tax avoidance were obtained from surveys of manufacturing companies listed on the Indonesia Stock Exchange. The data covers a period of four years from 2014 to 2017. The sample used is secondary data originating from the IDX.com website with the sampling technique that is the purposive sampling method. Data analysis used is a multiple linear regression model. Based on the results of the analysis that has been done, it can be concluded as follows (1) Business strategy has a positive influence on tax avoidance (2) leverage has a positive influence on tax avoidance (3) profitability has no effect on tax avoidance (4) sales growth has an influence positive for tax avoidance
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This study aims to determine the effect of leverage, sales growth and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. This study uses a quantitative approach method. The population in this study were 181 companies. The sampling technique used was purposive sampling method, in order to obtain 47 companies that met the criteria for 2017-2019. The results of this study can be concluded that: 1) Leverage has a negative effect on tax avoidance. The higher the company's debt, the less risk of tax avoidance. 2) Sales growth has no effect on tax avoidance because increased sales growth is an opportunity to increase high profits so that they are able to make tax payments. 3) Profitability no effect on tax avoidance due to the higher profitability, then further reduce the rate of tax avoidance a company
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The purpose of this study was to examine the effect of capital intensity, sales growth, leverage on tax avoidance and profitability as a moderator. Tax Avoidance in this study was measured using the cash effective tax rate (CETR) approach and leverage was measured using the debt to equity ratio (DER). Profitability as a moderating variable is measured using return on assets (ROA). The research sample uses food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The research method used is a purposive sampling approach. The number of companies used in this study were 11 companies with a research period span of five years, so the number of samples used in this study was 55 samples. The model in this study uses multiple linear regression. The results of the study prove that the variables of capital intensity and sales growth have an effect on tax avoidance. On the other hand, leverage proxies with DER has no effect on tax avoidance. The results of th...
Proceedings of the Proceedings of the 1st Workshop on Multidisciplinary and Its Applications Part 1, WMA-01 2018, 19-20 January 2018, Aceh, Indonesia, 2019
Tax evasion is to avoid taxes by exploiting loopholes contained in legal tax laws. This study aims to examine the effect of the characteristics of the company proxied by profitability, leverage, size, capital intensity, and inventory intensity against tax avoidance in manufacturing companies of food and beverage industry sector listed in Indonesia Stock Exchange period 2012-2016. The sample of this research consists of 11 manufacturing companies of food and beverage industry sector listed in BEI period 2012-2016 by using sampling method of purposive sampling. The analysis technique used in this research is multiple linear regression analysis. The result of the analysis shows that the variab characteristics of the company proxied by profitability, capital intensity, inventory intensity have a significant effect on tax avoidance, no significant effect on tax avoidance. While the variable characteristics of the company in proxies by size and leverage have no effect on tax avoidance.
IJMRAP, 2024
This research was conducted to determine the influence of profitability, leverage, and company size on tax avoidance of investment company subsector companies during 2020-2022. This type of research is quantitative and associative with causal methods, using secondary data from the financial reports of investment company subsector companies listed on the IDX. The population in this study was 11 companies, and only 9 companies met the sample criteria. The data analysis technique uses multiple linear analysis with SPSS26. The results show that 1) profitability has a negative and significant effect on tax avoidance, 2) leverage has no significant effect, 3) company size has no significant effect, and 4) profitability, leverage, and company size simultaneously have a positive and significant effect on tax avoidance.
Determinants of Tax Avoidance on Consumption Business Sector in Indonesia
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Tax avoidance by companies in Indonesia has often been done. Even though this activity is classified as legal, it is basically done by violating tax regulations. This study is intended to explore further what factors influence tax avoidance activities in consumption sector manufacturing companies listed on IDX in the 2016-2019 period. The analysis was carried out using multiple regression analysis. The results of the study prove that gender, audit committee and firm size have a positive and significant effect on tax avoidance. While leverage and profitability cannot affect tax avoidance activities.
PROOF
This research was conducted to analyse, observe and test the effect of Corporate Risk, Sales Growth, and Profitability on Tax Avoidance practices. The object of this research is the food and beverage sub-sector companies listed on the IDX during the 2018-2020 period. The sample selection used the purposive sampling method with a total of 143 samples that met the criteria. The analytical method used is multiple linear regression analysis with the help of the SPSS statistical program. From this test, the results show that (1) corporate risk, profitability and corporate size have no effect on tax avoidance, (2) sales growth have a negative effect on tax avoidance, (3) leverage have a positive effect on tax avoidance.
Determinant Factors of Tax Avoidance in Companies in KOMPAS100
Russian Journal of Agricultural and Socio-Economic Sciences, 2020
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. KEY WORDS Leverage, firm size, profitability, sales growth, independet commissioners, tax avoidance. One of the biggest sources of income the country receives is the Prasetya tax (Sugitha and Supadhmi, 2013). Tax is a burden for a company, while for the government tax is a source of income. This will lead to differences in interests, from the government (fiscal authorities) will want continuous tax revenue while from companies will want minimum tax payments, so that will have an impact on corporate financial reporting and tax reporting (Kurniasih and Sari, 2013). The existence of differences in interests will lead to noncompliance by company management (taxpayers) which will result in companies avoiding tax (tax avoidance). According to Xynas (Dewinta and Setiawan, 2016), tax avoidance is an effort to reduce tax debt that is legal (lawful). Tax avoidance done by companies is to reduce taxes, but still comply with applicable tax regulations. Tax avoidance actions by companies such as deferring taxes that have not been regulated in tax regulations and take advantage of exceptions and deductions allowed in tax regulations (Dewinta and Setiawan, 2016). Uppal (Dewinta and Setiawan, 2016) states that cases of tax avoidance have occurred in developing countries, especially in Indonesia, this is done by not reporting taxes or reporting but reported not according to the actual circumstances of the income that can be imposed tax.