The Effect of Sales Growth and Leverage on Tax Avoidance Empirical Study of Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange in 2014-2018

This study aims to determine the influence of sales growth and leverage on tax avoidance on coal sub-sector mining companies listed on the IDX in 2014-2018. The data used were secondary data and the samples were financial statements from 10 coal sub-sector mining companies listed on the IDX in 2014-...

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Main Authors: Bella Nadya, Dyah Purnamasari
Format: Article
Language:English
Published: Politeknik Negeri Madiun 2020-09-01
Series:Jurnal AKSI (Akuntansi dan Sistem Informasi)
Online Access:http://journal.pnm.ac.id/index.php/aksi/article/view/538
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author Bella Nadya
Dyah Purnamasari
author_facet Bella Nadya
Dyah Purnamasari
author_sort Bella Nadya
collection DOAJ
description This study aims to determine the influence of sales growth and leverage on tax avoidance on coal sub-sector mining companies listed on the IDX in 2014-2018. The data used were secondary data and the samples were financial statements from 10 coal sub-sector mining companies listed on the IDX in 2014-2018. The method of sample selection was purposive sampling, while the data analysis included panel data regression analysis. The data were analyzed using Eviews 10 software. The results of this study show that sales growth and leverage affect tax avoidance. Suggestions for further research is to add research model variables that influence tax avoidance.
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spelling doaj.art-046da271653f4310acc92b3c0bf08efa2022-12-21T19:40:25ZengPoliteknik Negeri MadiunJurnal AKSI (Akuntansi dan Sistem Informasi)2528-61452541-31982020-09-0152899510.32486/aksi.v5i2.538254The Effect of Sales Growth and Leverage on Tax Avoidance Empirical Study of Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange in 2014-2018Bella Nadya0Dyah Purnamasari1Universitas Widyatama BandungUniversitas Widyatama BandungThis study aims to determine the influence of sales growth and leverage on tax avoidance on coal sub-sector mining companies listed on the IDX in 2014-2018. The data used were secondary data and the samples were financial statements from 10 coal sub-sector mining companies listed on the IDX in 2014-2018. The method of sample selection was purposive sampling, while the data analysis included panel data regression analysis. The data were analyzed using Eviews 10 software. The results of this study show that sales growth and leverage affect tax avoidance. Suggestions for further research is to add research model variables that influence tax avoidance.http://journal.pnm.ac.id/index.php/aksi/article/view/538
spellingShingle Bella Nadya
Dyah Purnamasari
The Effect of Sales Growth and Leverage on Tax Avoidance Empirical Study of Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange in 2014-2018
Jurnal AKSI (Akuntansi dan Sistem Informasi)
title The Effect of Sales Growth and Leverage on Tax Avoidance Empirical Study of Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange in 2014-2018
title_full The Effect of Sales Growth and Leverage on Tax Avoidance Empirical Study of Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange in 2014-2018
title_fullStr The Effect of Sales Growth and Leverage on Tax Avoidance Empirical Study of Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange in 2014-2018
title_full_unstemmed The Effect of Sales Growth and Leverage on Tax Avoidance Empirical Study of Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange in 2014-2018
title_short The Effect of Sales Growth and Leverage on Tax Avoidance Empirical Study of Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange in 2014-2018
title_sort effect of sales growth and leverage on tax avoidance empirical study of coal sub sector mining companies listed on the indonesia stock exchange in 2014 2018
url http://journal.pnm.ac.id/index.php/aksi/article/view/538
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