Text

PENGARUH PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BEI PADA TAHUN 2015-2019

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF PROFITABILITY AND SALES GROWTH ON TAX AVOIDANCE AT MINING COMPANIES SUBSECTOR OF COAL LISTED ON INDONESIA STOCK EXCHANGE 2015- 2019 Written by: Renold Jeferson Bangun NIM: 1732086 This study aims to determine the effect profitability and sales growth on tax avoidance at mining companies sub sector of coal listed on Indonesia Stock Exchange. This research was conducted at mining companies sub sector of coal, which are listed on the Indonesia Stock Exchange in 20142018. This study using financial reportof the companies from year 20174 until 2018. The sampling method is purposive sampling. Based on this method, 10 companies are acquired as a sample, with 5 years of observation period. Thus, the sum of this research is 50 analysis unit. The data analyzed by using descriptive statistical analysis, correlation coefficient analysis, coefficient of determination analysis, simple linear regression analysis, and multiple linear regression analysis. The data tested by using significance test t, classic assumption test, and significance test F. The results of the study show that the mean value of profitability is 13%. While the mean values of sales growth 9% and tax avoidance are 53% . Profitablity partially has negative and significant effect on tax avoidance. The sales growth also partially has negative and significant effect on tax avoidance. Profitability and sales growth simultaneously has negative and significant effect on tax avoidance. Keywords: Profitability, Sales Growth, Tax Avoidance.