Pengaruh Size, Age, Profitability, Leverage dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Sektor Industri Dasar dan Kimia di BEI
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Date
2018-06Author
Permata, Amanda Dhinari
Nurlaela, Siti
Wahyuningsih, Endang Masitoh
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The purpose of this study was to examine the effect of Size, Age, Profitabiliy, Leverage,
Sales Growth on Tax Avoidance. The population which is the object ofthis research is the basic
and chemical industry sectors listed on Indonesia Stock Exchange (BEI) in 2012 - 2016. The
total population of 68 companies, this study obtained by purposive sampling technique which
then resulted in 32 research samples for further investigation. The analysis technique used is
logistic regression analysis. The calculation in the research data using SPSS (Statistical Product
and Service Solution) version 23. Based on data analysis and discussion can be concluded that
Size, Age, Profitability, Leverage, and Sales Growth has no effect on Tax Avoidance. This means
that the government succeeded in conducting Tax Amnesty program which has the impact of the
company will not do Tax Avoidance.