Academia Open
Vol 8 (2023): June (in progress)
Business and Economics

Effect of Sales Growth, Company Age, Profitability and Company Size on Tax Avoidance
Pengaruh Sales Growth, Umur Perusahaan, Profitabilitas dan Ukuran Perusahaan Terhadap Tax Avoidance


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  • Fitria Risky,
  • Herman Ernandi*
Fitria Risky
Universitas Muhammadiyah Sidoarjo, Indonesia
Herman Ernandi
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/acopen.8.2023.3575
Published June 26, 2023
Keywords
  • Sales Growth,
  • Company Age,
  • Profitability,
  • Company Size,
  • Tax Avoidance
How to Cite
Risky, F., & Ernandi, H. (2023). Effect of Sales Growth, Company Age, Profitability and Company Size on Tax Avoidance. Academia Open, 8, 10.21070/acopen.8.2023.3575. https://doi.org/10.21070/acopen.8.2023.3575

Copyright (c) 2023 Fitria Risky, Herman Ernandi

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

This study aims to determine the effect of sales growth, company age, profitability and company size on tax avoidance. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 9 automotive companies listed on the IDX for the 2015-2018 period. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that Sales Growth has an effect on Tax Avoidance in Companies Listed on the BEI for the Automotive Sub-Sector for the 2015-2018 Period. Company Age has an effect on Tax Avoidance in Companies Listed on the BEI for the Automotive Sub-Sector for the 2015-2018 Period. Profitability has a partial effect on Tax Avoidance in Companies Listed on the IDX for the Automotive Sub-Sector for the 2015-2018 Period. Company size has an effect on Tax Avoidance in Companies Listed on the IDX for the Automotive Sub-Sector for the 2015-2018 Period.

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