ARTICLE
TITLE

THE EFFECT OF LEVERAGE, COMPANY AGE, COMPANY SIZE AND SALES GROWTH TOWARDS TAX AVOIDANCE

SUMMARY

This study is targeting to examine and analyze how big does the effect of Leverage, Company Age, Company Size, and Sales Growth have towards Tax Avoidance. Sample used in this study are mining companies listed on the Indonesia Stock Exchange in period of 2016-2018. Researchers are captivated in conducting this study because the mining sector provides a high economic value for the country, but the tax contribution from this particular sector is still minimal. Multiple linear regression is used for data analysis technique, by using the SPSS 20.0 software. This study is anticipated to provide benefits for the government, firms or companies, and for further researchers. The results show that Leverage, Company Age, Company Size, and Sales Growth have a simultaneous effect towards Tax Avoidance.

 Articles related

Anak Agung Vidyaswari Kedisan, Ni Made Dwi Ratnadi, I Gusti Ayu Made Asri Dwija Putri, Ni Putu Sri Harta Mimba, Eka Ardhani Sisdyani    

G20 2022 put some emphasis on recent environmental issues; one of them is that water pollution that may cause by not only the large company but also micro, small and medium enterprise (MSME) waste, especially textiles, the most found in Denpasar City. Th... see more


Marija Miric,Jelena Nikolic,Dejana Zlatanovic    

Ensuring a workforce is up to date on the latest trends in a rapidly changing business environment is one of the main challenges facing modern companies. To achieve long-term profitability and encourage innovation, they tend to constantly improve employe... see more


Aprina Nugrahesthy Sulistya Hapsari, Samuel Putra Yofinda , Gracella Theotama    

Society 5.0 necessitate every company to be able to optimize information technology resources that continue to grow in order to have competitiveness, especially the pandemic. This also needs to be supported by optimal IS / IT governance owned by the comp... see more


Justin Axel Irawan, Weli Weli    

The purpose of this study is to analyze the effect of indicators on pentagon fraud on potential bankruptcy in property & real estate companies for the 2018 - 2020 reporting year. Pentagon fraud consists of indicators of pressure, rationalization, cap... see more

Revista: AJAR

Diego Armando Freire Muñoz, Dayana Salome Díaz López    

En este artículo científico se expone las diferentes técnicas y métodos de fermentación y secado para elaborar chocolate blanco a partir del cacao criollo (Theobroma cacao L.), ecuatoriano. Se describe algunas tesis o documentos científicos en los cuale... see more