ANALISIS PENGARUH KONSERVATISME AKUNTANSI, CORPORATE GOVERNANCE, DAN SALES GROWTH TERHADAP TAX AVOIDANCE

Riska S, Ellyanti and Titiek, Suwarti ANALISIS PENGARUH KONSERVATISME AKUNTANSI, CORPORATE GOVERNANCE, DAN SALES GROWTH TERHADAP TAX AVOIDANCE. Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi.

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Abstract

Tax avoidance is an effort to reduce, or even eliminate the tax burden that must be paid by the company, in a way that is allowed by existing laws and regulations. The application of these practices can be seen from the policies carried out by the company such as accounting conservatism, corporate governance and sales growth. This study aims to examine whether accounting conservatism, corporate governance and sales growth have an effect on tax avoidance. The subjects of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This study uses the verification method as a method for sample selection, so that 50 companies are obtained that meet several research criteria, namely: Companies that report their financial statements consecutively during 2018-2020, and have complete data according to the variables to be studied are available in the financial statements consecutively during 2018-2020. The data analysis methods used are normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis, coefficient of determination test (R2), F test, and T test. The data used in this study are secondary data derived from reports. the company's annual finances. The data analysis technique used is descriptive statistical analysis and multiple linear analysis using the SPSS version 25 program. The results of this study are accounting conservatism, corporate governance, and positive sales growth on tax avoidance.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	24 Oct 2022 02:20
Last Modified:	24 Oct 2022 02:20
URI:	https://eprints.unisbank.ac.id/id/eprint/8899

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