Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan dan Jenis Industri Terhadap  Tindakan Penghindaran Pajak pada Perusahaan  Pertambangan dan Non Pertambangan  Tahun 2014-2018

Andi Fitrianto; Iqbal Firdausi; Tri Ramaraya Koroy

Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan dan Jenis Industri Terhadap Tindakan Penghindaran Pajak pada Perusahaan Pertambangan dan Non Pertambangan Tahun 2014-2018

Andi Fitrianto, Iqbal Firdausi, Tri Ramaraya Koroy

Abstract

This study aims to determine the effect of profitability, firm size, sales growth leverage and type of industry on tax avoidance in mining and non-mining companies.

The method used in this study is Explanatory Research, namely research that explains the causal relationship between variables through hypothesis testing, to obtain facts about the symptoms of the problems that arise. The selected population is mining and non-mining companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique in this study used a purposive sampling method, namely the technique of determining the sample with certain considerations. Based on these criteria, a sample of 27 companies was obtained for 5 years, so the total sample was 135 samples. The data analysis technique used is multiple linear regression analysis with the SPSS program.

The results show that profitability has an effect on tax avoidance in mining and non-mining companies. Company size has no effect on tax avoidance in mining and non-mining companies. Leverage has no effect on tax evasion in mining and non-mining companies. Sales growth has no effect on tax avoidance in mining and non-mining companies. The type of industry has an effect on tax avoidance in mining and non-mining companies. Profitability, firm size, leverage, sales growth and type of industry simultaneously affect tax avoidance in mining and non-mining companies.

Keywords

Profitability, firm size, leverage, sales growth, type of industry and tax avoidance

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