Pengaruh Sales Growth dan Solvabilitas Terhadap Penghindaran Pajak

Authors

  • Citra Komala Sari Universitas Negeri Padang
  • Efni Cerya Universitas Negeri Padang

DOI:

https://doi.org/10.56910/gemilang.v4i1.1011

Keywords:

Sales Growth, Solvency, Tax avoidance

Abstract

This research aims to analyze the influence of sales growth and solvency on tax avoidance. This research is included in descriptive research using a quantitative approach. The population in this study are companies operating in the energy sector 2019-2021. The sampling technique in this research was purposive sampling. The data used in this research is secondary data. The analytical method used is panel data regression analysis using Eviews 12. The results of the research show that there is no significant influence between sales growth on tax avoidance in energy sector companies listed on the BEI for the 2019-2021 period. significant relationship between solvency and tax avoidance in energy sector companies listed on the IDX for the 2019-2021 period.

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Published

2023-11-11

How to Cite

Citra Komala Sari, & Efni Cerya. (2023). Pengaruh Sales Growth dan Solvabilitas Terhadap Penghindaran Pajak . GEMILANG: Jurnal Manajemen Dan Akuntansi, 4(1), 110–117. https://doi.org/10.56910/gemilang.v4i1.1011