THE EFFECT OF SALES GROWTH, COMPANY SIZE, LEVERAGE ON TAX AVOIDANCE
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Published
Aug 31, 2023
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Abstract
This study aims to gain knowledge regarding the effect of sales growth, company size and the effect on tax avoidance practices on companies. Companies often avoid taxes in ways that are not following the law. The practice of tax avoidance is a practice carried out by companies legally following the law. Sales growth, company size, and leverage are all factors in legal tax evasion. The research method used is a quantitative approach using the financial statements of companies listed on the Indonesia Stock Exchange for 2020-2022. The research sample consists of several companies from the trading sector. The conclusion from this research is that all companies from various sectors need to study the factors of tax avoidance as an efficient tax decision-making and payment.
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PUTRI, Octa Ramadina; ROCHAYATUN, Sulis.
THE EFFECT OF SALES GROWTH, COMPANY SIZE, LEVERAGE ON TAX AVOIDANCE.
Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 9, n. 1, p. 797-804, aug. 2023.
ISSN 2541-3333.
Available at: <http://conferences.uin-malang.ac.id/index.php/iconies/article/view/2216>. Date accessed: 02 may 2024.
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References
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U mmah, Dewi Roichatul, and Indah Yuliana. (2023). "Liquidity Relations, Current Ratio, Profitability, Gender Diversity, Company Size, and Company Value: Studies in Indonesia." 27(1): 81–95.
Fitriani, Ayu, and Ardiani Ika Sulistyawati, 'Factors Influencing Tax Avoidance', Ilmiah Solusi Magazine, 18.2 (2020), 3–25
Ginting, Suriani, 'The Influence of Corporate Governance and Fiscal Loss Compensation on Tax Avoidance with Company Size as a Moderating Variable', Journal of Wira Ekonomi Mikroskil, 6.2 (2016), 165–76
Indriani, Mita Devi, and Juniarti, 'The Influence of Company Size, Firm Age, Sales Growth, and Profitability on Tax Avoidance', Indonesian College of Economics, (2020), 1–19
Kalbuana, Nawang, 'The Influence of Company Size, Leverage and Firm Value on Tax Avoidance in Cases of Companies Registered on the Jakarta Islamic Index (Jii)', Journal of Applied Management and Accounting (JIMAT), 12.2 (2021), 190
Moeljono, Moeljono, 'Factors Influencing Tax Avoidance', Journal of Economics and Business Research, 5.1 (2020), 103–21
Octavia, Thalia Renata, and Dian Purnama Sari, 'The Effect of Profit Management, Leverage and Facilities for Lowering Income Tax Rates on Tax Avoidance', Journal of State Taxes and Finance (PKN), 4.1 (2022), 72–82
Sales, Growth, AND Age, and Company On, 'thin Capitalization Effect, Size', 3.1 (2023), 1955–66
Saputra, Bima Danna Eka, Anita Wijayanti, and Agni Astungkara, 'The Influence of Profitability, Firm Size, and Leverage on Tax Avoidance', Accountable, 19.1 (2022), 68–74
Suhendra, Euphrasia Susy, 'The Effect of Corporate Taxpayer Compliance Level on Increasing Corporate Income Tax Revenue', Journal of Business Economics, 15.1 (2010), 58–65
Windaryani, I Gusti Agung Istri, and I Ketut Jati, 'The Influence of Firm Size, Institutional Ownership, and Accounting Conservatism on Tax Avoidance', E-Jurnal of Accounting, 30.2 (2020), 375
Yopie, Santi, and Santo Santo, 'The Influence of Corporate Governance on Tax Avoidance in Lq45 Companies on the Indonesian Stock Exchange', Jesya, 6.1 (2023), 606–24
Lamia, M., Morasa, J., & Rondonuwu, S. (2018). Perceptions of Prospective Taxpayers on Acts of Tax Embezzlement. Going Concerned: Journal of Accounting Research, 14(1), 381–388. https://doi.org/10.32400/gc.13.04.21165.2018
Evy Roslita, & Safitri, A. (2022). Effect of Company Performance and Size on Tax Avoidance Actions. Journal of Business Management, 25(2), 162–179. https://ibn.e-journal.id/index.php/ESENSI/article/download/482/378/
Lamia, M., Morasa, J., & Rondonuwu, S. (2018). Perceptions of Prospective Taxpayers on Acts of Tax Embezzlement. Going Concerned: Journal of Accounting Research, 14(1), 381–388. https://doi.org/10.32400/gc.13.04.21165.2018
U mmah, Dewi Roichatul, and Indah Yuliana. (2023). "Liquidity Relations, Current Ratio, Profitability, Gender Diversity, Company Size, and Company Value: Studies in Indonesia." 27(1): 81–95.