Effect of Profitability, Sales Growth and Company Age on Tax Avoidance

Authors

  • Feby Ayu Anggraini Universitas Trisakti, Jakarta, Indonesia

DOI:

https://doi.org/10.46799/ajesh.v1i1.8

Keywords:

Profitabilitas, Sales Growth, Company Age, Tax Avoidance

Abstract

This purpose of this study was to analyze the effect of profitability, company age, and growth on tax avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). Food and beverage sub-sector companies in GDP growth data experienced a significant decline in 2019-2020. The method used in this research is a quantitative approach. The population used in this study were 32 food and beverage sub-sector companies listed on the IDX in 2020. The sample selected was 32 companies that followed the YOUNT method (1999). The data used in this research is secondary data. The data collected will be analyzed using the Eviews 9 program. Based on the processing of the data that has been collected and the results of the tests that have been carried out in this study, it can be concluded as follows: (1) Profitability has a negative effect on tax avoidance (2) Sales growth has a positive effect on tax avoidance (3) Company age has a negative effect on tax avoidance.

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Published

2022-10-12

Issue

Vol. 1 No. 1 (2022): Asian Journal of Engineering, Social and Health

Section

Articles

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