Jurnal PENGARUH RETURN ON ASSET LEVERAGE DAN SALES GROWTHTERHADAP PENGHINDARAN PAJAK TAX AVOIDANCE STUDIEMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA BEI PERIODE 2013-2016

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Jurnal PENGARUH RETURN ON ASSET LEVERAGE DAN SALES GROWTHTERHADAP PENGHINDARAN PAJAK TAX AVOIDANCE STUDIEMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA BEI PERIODE 2013-2016

This study aims to determine how the influence of Return OnAsset Leverage and Sales Growth sales growth on tax avoidance actions in Food and Beverage sub-sector manufacturing companies listed in the Indonesia Stock Exchange in 201-2016 Sampling is a manufacturing company of Food and Beverage sub-sectors listed in Indonesia Stock Exchange in 2013-2016 This study uses secondary data sourced from the company's annual financial statements in Indonesia Securities Exchange 2013-2016 Samples were taken using saturated samples totaling 44 samples The data analysis method is to use descriptive statistics and linear regression The results of this study indicate that Simultaneous Return On Asset Leverage and Sales Growth have a significant effect on tax evasion actions in Food andeverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2013-2016 Partially Leverage and Sales Growth variables have no significant effect on corporate tax avoidance and the Return on Asset variable has a significant effect on tax avoidance

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