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- Title
Analysis of the Effect of Leverage, Profitability, Company Size, Sales Growth and Institutional Ownership on Tax Avoidance.
- Authors
Cahyanti, Bella Sukma; Cik, Ahmad; Digdowiseiso, Kumba; Muhmad, Siti Nurain
- Abstract
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.
- Subjects
PROFITABILITY; BUSINESS size; INSTITUTIONAL ownership (Stocks); TAX evasion; FINANCIAL leverage
- Publication
Journal of Social Science (2720-9938), 2024, Vol 5, Issue 2, p388
- ISSN
2720-9938
- Publication type
Article
- DOI
10.46799/jss.v5i1.766