PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur sub sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2019-2022)

Lia Awaliah; Ika Sari

doi:10.53625/jcijurnalcakrawalailmiah.v5i3.11775

Authors

Lia Awaliah Program Studi Akuntansi, Universitas Mercu Buana
Ika Sari Program Studi Akuntansi, Universitas Mercu Buana

DOI:

https://doi.org/10.53625/jcijurnalcakrawalailmiah.v5i3.11775

Keywords:

Profitability, Leverage , Sales growth, Tax Avoidance

Abstract

This study aims to determine the effect of Profitability, Leverage, Sales Growth on Tax Avoidance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2022 period. The method used in this study is a descriptive method with a quantitative approach. With a total sample population of 16 companies using a purposive sampling technique. Data collection and analysis methods used in this study used the Statistical Product and Service Solution (SPSS) 26 program. The results of this study indicate that Profitablility has an effect on Tax Avoidance, Leverage does not have effect on Tax Avoidance, Sales Growth has an effect on Tax Avoidance.

References

Arianandini, P. W., & Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance. E-Jurnal Akuntansi, 2088. https://doi.org/10.24843/eja.2018.v22.i03.p17

Ayu Rizaty, M. (2022, December 6). 8 Sektor Penyumbang Pajak Terbesar di Indonesia, Apa Saja? . www.Dataindonesia.Id.

Dr. Sudarno, S. P. M. M. (2022). TEORI PENELITIAN KEUANGAN. CV Literasi Nusantara Abadi. https://books.google.co.id/books?id=LpSbEAAAQBAJ.

Kasmir. (2019). Analisis Laporan Keuangan.12th ed.

Mahdiana, M. Q., & Amin, M. N. (2020). PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE. Jurnal

Akuntansi Trisakti, 7(1), 127–138. https://doi.org/10.25105/jat.v7i1.6289.

Pohan, D. C. A. (2019). Pedoman Lengkap Pajak Internasional Ed. Revisi. Gramedia Pustaka Utama. https://books.google.co.id/books?id=7zCyDwAAQBAJ.

Puspita, D., & Febrianti, M. (2017). FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

DEANNA PUSPITA MEIRISKA FEBRIANTI (Vol. 19, Issue 1). http://www.tsm.ac.id/JBA.

Safira, A., Dwi Suhartini, dan, & Veteran Jawa Timur, U. (2021). Bilancia: Jurnal Ilmiah Akuntansi THE INFLUENCE OF FINANCIAL FACTORS ON TAX AVOIDANCE DURING THE COVID-19 PANDEMIC ON TRANSPORTATION COMPANIES IN

INDONESIA STOCK EXCHANGE. In Bilancia: Jurnal Ilmiah Akuntansi (Vol. 5, Issue 2).

Suherman, A. & Sari, Ika. (2025). PENGARUH PROFITABILITAS, LEVERAGE, GOOD CORPORATEGOVERNANCE TERHADAP TAX AVOIDANCE(STUDI EMPIRIS PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFE. ndo-Fintech Intellectuals: Journal of Economics and Business, 5808-5819.

Syukrina, V., Janrosl, E., Efriyenti, D., & Riyanto, D. (2018). SNISTEK (1) 2018 169 Seminar Nasional Ilmu Sosial dan Teknologi 1, 23 Agustus. www.idx.co.id.