PENGARUH SIZE, DEBTS, INTANGIBLE ASSETS, PROFITABILITY, MULTINATIONALITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE

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Erika Rani Puspita Siti Nurlaela Endang Masitoh

Abstract

This study aims to obtain empirical evidence about the effect of size, debts, intangible assets, profitability, mulrinationality and sales growth on tax avoidance in basic industrial and chemical sector companies listed on the Indonesia Stock Exchange in 2012 - 2016. The independent variables in this study are size, debts, intangible assets, profitability, mulrinationality and sales growth. Whereas for the dependent variable in this study is tax avoidance using Cash Effective Tax Rate (CETR). The sampling technique in this study was purposive sampling and the data analysis tool used in this study was logistic regression analysis. There are 12 companies that meet the sampling criteria. The results of this study indicate that the variables multinationality and sales growth affect tax avoidance, while the variable size, debts, intangible assets and profitability do not affect tax avoidance.

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How to Cite
PUSPITA, Erika Rani; NURLAELA, Siti; MASITOH, Endang. PENGARUH SIZE, DEBTS, INTANGIBLE ASSETS, PROFITABILITY, MULTINATIONALITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE. Prosiding Seminar Nasional: Manajemen, Akuntansi, dan Perbankan, [S.l.], v. 1, n. 1, p. 794-807, oct. 2018. Available at: <http://conferences.uin-malang.ac.id/index.php/semnasfe/article/view/792>. Date accessed: 27 oct. 2020.
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