PENGARUH PROFITABILITAS, LEVERAGE, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023)

Azkiya Sekar Putri; Ika Sari

Authors

Azkiya Sekar Putri Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Mercu Buana
Ika Sari Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Mercu Buana

Keywords:

Profitability, Leverage, Sales Growth,, Tax Avoidance

Abstract

This study aims to empirically examine the effect of The Effect Of Profitability, Leverage, and Sales Growth On Tax Avoidance in Energy Sector Companies in the listed on the Bursa Efek Indonesia during 2020 - 2023. The object of this research uses energy sector companies listed on the Bursa Efek Indonesia during 2020 - 2023. The sample of this research is 132 samples from 33 companies that fulfil the sampling criteria. The sampling technique used in this research is purposive sampling method. The method used in this study is multiple linear analysis consisting of independent variables and the dependent variable using SPSS software. The results of this study indicate that Profitability has no effect on Tax Avoidance, Leverage has a positive effect on Tax Avoidance, and Sales Growth has no effect on Tax Avoidance.

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