PENGARUH PROFITABILITAS (ROA), LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE

(Studi Empiris pada Perusahaan Sektor Farmasi Yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017)

  • Jakarianto Nababan Universitas Budi Luhur
  • Nora Hilmia Primasari Universitas Budi Luhur

Abstract

The purpose of this study was to analyze the effect of Profitability (ROA), leverage, company size, sales growth and institutional ownership of tax avoidance. The population in this study was the Pharmaceutical Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2017. The sampling of this study was using purposive sampling or judgment sampling. So that the samples taken were 8 companies. The results of the discussion indicate that Leverage has a negative effect on Tax Avoidance, Company Size and Institutional Ownership have a positive effect on Tax Avoidance, while Profitability (ROA) and Sales Growth have no effect on Tax Avoidance.

Published
2019-02-01
How to Cite
NABABAN, Jakarianto; PRIMASARI, Nora Hilmia. PENGARUH PROFITABILITAS (ROA), LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE. Akuntansi Responsibilitas Audit dan Tax, [S.l.], v. 2, n. 01, feb. 2019. ISSN 2252-6226. Available at: <https://jom.fe.budiluhur.ac.id/index.php/jma/article/view/176>. Date accessed: 15 june 2024.