THE EFFECT OF PROFITABILITY, SALES GROWTH AND COMPANY AGE ON MINING COMPANIES’ TAX AVOIDANCE
Keywords:
Profitability, Sales, Growth, Company Age, Tax Avoidance
Abstract
Tax avoidance is usually influenced by various things including profitability, sales growth, and company age. Large profits will result in large tax costs, so management prefers to minimize tax costs by avoiding taxes. The population used in this research is all mining sector companies listed on the Indonesian Stock Exchange which is as much as 63 companies. The sampling technique used is purposive sampling, resulting in 10 companies and a total of 40 samples. The results of the study indicate that Profitability partially has a significant impact on mining sector companies listed on the Indonesia Stock Exchange (IDX). Sales Growth partially has a significant impact on mining sector companies listed on the Indonesia Stock Exchange (IDX). Company Age partially has no significant impact on mining sector companies listed on the Indonesia Stock Exchange (IDX). Profitability, Sales Growth, and Company Age simultaneously have a significant impact on Tax Avoidance in the mining sector companies listed on the Indonesia Stock Exchange (IDX).
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Alifedrin, Garindya Ranggan and Firmansyah, Egi Arvian. (2023). Liquidity Risk and Profitability of Sharia Banking (The Role of FDR, LAD, LTA, NPF, and CAR). Bandung: Sustainable Media Discovery Publications
Bastari, Rudy Gunawan, Albert Lodewyk Sentosa Siahaan, Reno Sari Dewi, and Fakhry Amin (2023). Tax Law in Indonesia. Banten: Sada Kurnia Pustaka
Clara Yully Diana Ekaristi, Eiffeliena Nur'aini Fisikaningputri Purwienanti, Alfita Rakhmayani (2022). Analysis of the Effect of Company Size, Profitability, Leverage, and Sales Growth on Tax Avoidance
Dita Anggita and Supriadi (2022). Pengaruh Umur Perusahaan, Ukuran Perusahaan, Profitabilitas, Pertumbuhan Penjualan, Leverage terhadap Tax Avoidance pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia (BEI)
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Feby Ayu Anggraini (2022). Effect Of Profitability, Sales Growth And Company Age on Tax Avoidance
Frinan Satria and Aldi Lunardi (2023). The Effect Of Sales Growth, Profitability, and Firm Age toward Tax Avoidance on Consumer Goods Companies Listed on The Indonesia Stock Exchange
Ghodang, Hironymus. (2020). Quantitative Research Methods: Basic Concepts & Applications of Regression and Path Analysis Using SPSS. Medan: Group Partner Publishers
Ghozali, Imam. (2019). Multivariate Analysis Applications. Semarang: University. Diponegoro
Herlina, Vivi (2019). Practical Guide to Processing Questionnaire Data Using SPSS. Publisher PT. Elex Media Komputindo. Jakarta
Hutabarat, Francis (2023). Financial Statement Analysis: Warren Buffet's Perspective. Yogyakarta: Deepublish Publisher
Ismiani Aulia and Endang Mahpudin (2022). Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Tax Avoidance
Jaya, I. M. L. M. (2019). Health Data Processing Using SPSS. Publisher Thema Publishing, Yogyakarta
Kurniawan, A. R. (2021). Marketing Basics, Everything About Marketing & Sales. Quadrant Publishers, Yogyakarta
Liberty, Muhammad Ryan Fahlevi, Alfiansyah Imanda Putra, Gugus Kriswahyuni. (2023). Motor Vehicle Taxpayer Compliance (From Risk Preferences to Impact). Lampung: Citizen Library Collaboration
Muhammad Yusof Abdul Khalid, Siti Zaidah Turmin and Mohd Rizal Palil (2021). Understanding Corporate Tax Avoidance and the Causal Factors: Some Evidence from Malaysia
Mulyono. (2020). Achieve Through JFP Come on, collect your credit score. Yogyakarta: Deepublish Publisher
Ngalimun, Ropiani and H. Anwar. (2019). Business Communication and Entrepreneurship in Islam. Yogyakarta: Dua Satria Offset
Nguyen, L. (2009). Guerilla Capitalism: The Stated in the Market in Vietnam. Vietnam: Chandos Publishing
Pohan, Chairil Anwar. (2021). Schedular Taxation Policy & Administration (Concept and Implementation of Income Tax Withholding and Collection and Latest Tax Planning. Jakarta: Gramedia Pustaka Utama
Priyatna, Surya Eka. (2020). Social Statistical Analysis of Quantitative Research Series Using SPSS. Medan: Kita Write Foundation
Priyatno, Duwi. (2020). SPSS: Easy Guide to Data Processing for Students and the General Public. Yogyakarta: Andi Offset
Putra, Wirmie Eka, Nela Safelia, Wiwik Tiswiyanti and Fredy Olimsar. (2022). Corporate Social Responsibility & Tax Avoidance (Sharia Company Perspective). Indramayu: Adanu Abimata
Qamar, N., & Farah, S. R. (2020). Doctrinal and Non-Doctrinal Legal Research Methods. Makassar: Social Political Genius
Riyanto, S., & Aglis, A. H. (2020). Research Methods Quantitative Research in the Fields of Management, Engineering, Education and Experimentation. Yogyakarta: Deepublish Publisher
Setiana. (2019). Applied Midwifery Research. Cirebon: LovRinz Publishing
Setyawan, Setu, Agustin Dwi Haryanti and Lia Candra Inata. (2022). Dimensions of Factors that Influence Tax Avoidance. Malang: Muhammadiyah University of Malang
Sudarmanto, Eko, Ardhariksa Zukhruf Kurniullah and Erika Revida (2021). Business Research Design: A Quantitative Approach. Medan: Kita Write Foundation
Suleman, Nurjana. (2022). Tax Avoidance Behavior (Spiritual Approach and Educational
Level). Jakarta: Cahaya Arsh Publisher Yohanes and Fransisca Sherly (2022). Pengaruh Profitability, Leverage, Audit Quality, dan
Faktor Lainnya terhadap Tax Avoidance
Published
2024-08-07
Section
Articles
Copyright (c) 2024 Jackie Tantono, Angela Irena, Melati Putri
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
