PENGARUH FIRM SIZE, SALES GROWTH DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BEI PERIODE 2019-2023

Dini Martinda  Lestari; Raden Irna  Afriani; Suwaroh Suwaroh

doi:10.53067/ijebef.v5i1.227

Authors

Dini Martinda Lestari Universitas Bina Bangsa
Raden Irna Afriani Universitas Bina Bangsa
Suwaroh Suwaroh Universitas Bina Bangsa

DOI:

https://doi.org/10.53067/ijebef.v5i1.227

Keywords:

Firm Size, Sales Growth, Leverage and Tax Avoidance

Abstract

Tax is a sector that plays an important role in the economy, tax avoidance is one of the company's actions in avoiding taxes, one of the factors that can influence tax avoidance is firm size, sales growth and leverage. This research aims to determine the influence of firm size, sales growth and leverage on tax avoidance in transportation sector companies listed on the IDX for the 2019-2023 period, either partially or simultaneously. The research method used is descriptive quantitative, using a purposive sampling technique with a population of 12 companies while the sample is 9 companies with a 5-year observation period so that the total data is 45 data processed with SPSS Version 26.

The results of testing the first hypothesis (H1) significance value = 0.001 < 0.05 and tcount = 2.327 with ttable = 2.01 then Ha is accepted H0 is rejected (H2) significance value = 0.032 < 0.05 and tcount = 2.327 with ttable = 2.01 then Ha is accepted H0 is rejected (H3) significance value = 0.003 < 0.05 and tcount = 2.456 with ttable = 2.01 then Ha is accepted H0 is rejected (H4) significance value is 0.007 < 0.05 or sig < 0 .05 and the value of Fcount>Ftable or Fcount = 4.679 and Ftable = 2.60 then Ha is accepted H0 is rejected. The conclusion of this research shows that (H1) there is an influence between firm size on tax avoidance (H2) there is an influence between sales growth on tax avoidance (H3) there is an influence between leverage on tax avoidance (H4) firm size, sales growth and leverage simultaneously influence against tax avoidance

Downloads

Download data is not yet available.

References

Barli, H. (2019). Pengaruh Leverage Dan Firm Size Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Property, Real Estate Dan Building Construction Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2017). Jurnal Ilmiah Akuntansi Universitas Pamulang. Vol. 6 No. 2.

Brealey. (2019). Dasar-dasar Manajemen Keuangan Perusahaan jilid 2. Jakarta: Erlangga Dawar.

David Hunger K. dan Thomas L. Wheelen. 2017. Manajemen Strategis. Yogyakarta: Penerbit Andi

Gitusudarmo. (2020). Manajemen Keuangan. Yogyakarta: BPFE.

Habiba, Nabila Rahma (2021) Pengaruh Struktur Modal. Ukuran Perusahaan. Sales Growth Dan Intangible Asset Terhadap Financial Distress

Hery. (2018). Analisis Kinerja Manajemen. Jakarta: PT. Raja Grafindo Persada.

Kiryanto. (2019). Dampak international financial reporting standard (IFRS) terhadap penghindaran pajak (tax avoidance). . Jurnal Riset Akuntansi Keuangan, 3 (2), 1–19.

Mariani. (2021). Faktor yang Mempengaruhi Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Kontrol. . Univeristas Pamulang Tangerang.

Moeljono. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak . Penelitian Ekonomi Dan Bisnis, 5 (1), 103–121.

Noviani (2022) Pengaruh Intellectual Capital Terhadap Financial Distress the Effect of Intellectual Capital on Financial Distress

Primaharsya, P. (2019). Pokok-Pokok Hukum Perpajakan. Jakarta: Medpress Digital.

Putra Aditya Dewa. 2017. Analisis Kinerja Keuangan. Jurnal Ilmu dan Riset Manajemen (Surabaya: STIESIA)

Rahmadani. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Manajemen Laba Terhadap Penghindaran Pajak Dimoderasi Oleh Political Connection . Jurnal Riset Akuntansi Dan Keuangan, 8 (2), 2020, 375-392 Fakultas Ekonomi Dan Bisnis Universitas Sumatera Utara.

Richie, & Yustina Triyani . (2021). Pengaruh Ukuran Perusahaan, Leverage, Sales Growth, Dan Umur Perusahaan Terhadap Tax Avoidance. Program Studi Akuntansi, Institut Bisnis Dan Informatika Vol. 10 No. 1.

Richie, & Yustina Triyani. (2021). Pengaruh Ukuran Perusahaan, Leverage, Sales Growth, Dan Umur Perusahaan Terhadap Tax Avoidance. Program Studi Akuntansi, Institut Bisnis Dan Informatika Kwik Kian Gie, Jakarta. Jurnal Akuntansi Vol. 10 No. 1. Februari 2021.

Saphira, B., & Dian Anggraeni. (2022). Pengaruh Firm Size, Leverage, Dan Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020). Universitas Buddhi Dharma Jurnal Ekonomi.

Sutrisno. 2017. Manajemen Keuangan Teori. Konsep dan Aplikasi. Yogyakarta: Ekonisia

Zarkasyi Moh Wahyudin. 2017. Perbankan dan Jasa Keuangan Lainnya. Bandung: Alfabeta