Karakteristik Perusahaan Terhadap Penghindaran Pajak Perusahaan Manufaktur

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DOI:

https://doi.org/10.35143/jakb.v17i1.6294

Abstract

Tujuan penelitian adalah menguji pengaruh karakteristik Perusahaan yang meliputi return on asset, leverage, asset tetap, dan pertumbuhan penjualan terhadap penghindaran pajak perusahaan manufaktur pada BEI Periode 2020-2022. Data yang diperoleh pada penelitian ini dikumpulkan dengan teknik purposive sampling method yang berhasil memperoleh 288 perusahaan. Analisis data dengan analisis regresi linier berganda menggunakan SPSS. Hasil penelitian ini yaitu karakteristik Perusahaan yang meliputi return on asset, leverage, asset tetap, dan pertumbuhan penjualan berpengaruh baik secara parsial maupun simultan.

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Published

2024-05-31

Issue

Vol. 17 No. 1 (2024): Jurnal Akuntansi Keuangan dan Bisnis

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Artikel

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Copyright (c) 2024 Christina, Indira Shinta Dewi, Nia Tresnawaty

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