Pengaruh Penghindaran Pajak Dan Pertumbuhan Penjualan Terhadap Pendanaan Eksternal Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019

This study aims to examine and analyze the effect of external funding and sales growth on tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period.

  • Shinta Tiarna Shintatiarna

Abstract

This study aims to examine and analyze the effect of external funding and sales growth on tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The population used in this study were 51 manufacturing companies listed on the Indonesian stock exchange, while the sample taken was 13 manufacturing companies using purposive sampling. 


This study also uses an associative approach where the type of data in this study is quantitative. And the data analysis techniques used in this study are descriptive statistical analysis, simple linear regression analysis, classical assumption test, hypothesis testing, and the coefficient of determination with a significance level of 5%. Data processing in this study also uses the SPSS version 26 software program. 


The results of this study indicate that tax avoidance has no significant effect on tax avoidance. Sales growth has no significant effect on external funding. Tax avoidance and sales growth together has no significant effect on external funding. 


 

Published
2021-12-15
How to Cite
TIARNA, Shinta. Pengaruh Penghindaran Pajak Dan Pertumbuhan Penjualan Terhadap Pendanaan Eksternal Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019. Prosiding: Ekonomi dan Bisnis, [S.l.], v. 1, n. 1, p. 370-378, dec. 2021. ISSN 2809-381X. Available at: <https://jurnal.ubd.ac.id/index.php/pros/article/view/840>. Date accessed: 06 july 2022.