PENGARUH CORPORATE RISK, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN
DESIKA NUR'SAADAH, FREDDY (2020) PENGARUH CORPORATE RISK, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN , SKRIPSI, UNIVERSITAS PRIMA INDONESIA
ABSTRAK
The purpose of this study is to find out and analyze the effect of corporate risk, leverage, sales growth on tax avoidance. Tax avoidance measurement using cast effective tax rate of the mining companies listed on the indonesian stock exchange from 2015-2017. Samples in this study used nonprobability sampling method with purposive sampling technique with 81 samples. Data in this study were analyzed with multiple and simple linear analysis techniques. The result of this study indicates that sales growth has a positive effect on tax avoidance, while the negative effect of corporate risk and leverage on tax avoidance.
JURNAL
| KATEGORI JURNAL | Jurnal Nasional |
|---|---|
| TAHUN JURNAL | 2020 |
| VOLUME JURNAL | 1 |
| NOMOR JURNAL | 2 |
| NAMA PENERBIT | Jurnal Ekonomi Bisnis Manajemen Prima |
| NOMOR ISSN/ISBN | 2685984X |
| LAMAN PENERBIT (URL) | http://jurnal.unprimdn.ac.id/index.php/JEBIM |
| LAMAN ARTIKEL (URL) | http://jurnal.unprimdn.ac.id/index.php/JEBIM/article/view/885 |