Analisis Tingkat Pertumbuhan Penjualan, Kompensasi Rugi Fiskal, dan Capital Intensity Terhadap Penghindaran Pajak

Authors

  • Luki Muhammad Zufar Universitas Pamulang, Tangerang Selatan, Banten
  • Baiq Fitri Arianti Universitas Pamulang, Tangerang Selatan, Banten

Keywords:

Sales Growth, Fiscal Loss Compensation, Capital Intensity, Tax Avoidance.

Abstract

This study aims to determine the Analysis of Sales Growth Rate, Fiscal Loss Compensation, and Capital Intensity on Tax Avoidance (Empirical Study on LQ45 Companies listed on the Indonesia Stock Exchange for the 2017-2021 period) both partially and simultaneously. This type of research is quantitative. The samples in this study were obtained using purposive sampling techniques, so that 20 samples were obtained with the 2017-2021 research period. The data used in this study was obtained from financial statements. The tests used in this study are descriptive statistical tests, selection of panel data regression estimation models, classical assumption tests, and hypothesis tests. To answer the research problem, the data was analyzed using the Eviews 9 tool. The result of this study is that based on a partial test of sales growth has an effect on tax avoidance, fiscal loss compensation has no effect on tax avoidance, and capital intensity has an effect on tax avoidance.

References

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Published

2023-10-30

How to Cite

Muhammad Zufar, L. ., & Fitri Arianti, B. . (2023). Analisis Tingkat Pertumbuhan Penjualan, Kompensasi Rugi Fiskal, dan Capital Intensity Terhadap Penghindaran Pajak. Jurnal Ekonomi, Manajemen Dan Akuntansi (JEKMA), 2(2), 54–63. Retrieved from https://journal.binainternusa.org/index.php/jekma/article/view/127

Issue

Vol. 2 No. 2 (2023): Jurnal JEKMA, October 2023

Section

Articles

License

Copyright (c) 2023 Luki Muhammad Zufar, Baiq Fitri Arianti

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