PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KESEHETAN YANG TERDAFTAR DI BEI TAHUN 2016-2020

  • Desviya Marta Fakultas Ekonomi dan Bisnis, Universitas Pamulang, Indonesia
  • Nofryanti Nofryanti Fakultas Ekonomi dan Bisnis, Universitas Pamulang, Indonesia
DOI: https://doi.org/10.23960/jak.v28i1.756
Keywords: capital intensity, sales growth, company size, tax avoidance

Abstract

This study aims to determine the effect of capital intensity, sales growth and company size on tax avoidance in healthcare companies listed on the indonesia stock exchange. This type  of research is type of quantitative research. The data used in this study is secondary from the indonesia stock exchange for the period 2016-2020. The number of samples in this study were 8 companies with an observation period of 5 years so that the number of research samples is 40.. The technic used in this research is purposive sampling. The data in this study used panel data regression analysis using the Eviews 12 application. Based on the results of panel data regression analysis, it show that capital intensity have no effect on tax avoidance, sales growth and company size an effect on tax avoidance.

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Published
2023-01-30
How to Cite
Marta, D., & Nofryanti, N. (2023, January 30). PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK. Jurnal Akuntansi Dan Keuangan (JAK), 28(1), 55-65. https://doi.org/https://doi.org/10.23960/jak.v28i1.756
Issue
Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023
Section
Articles
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