The Effect Of Sales Growth, Profitability And Firm Age Toward Tax Avoidance On Consumer Goods Companies Listed On The Indonesia Stock Exchange

Frinan Satria; Aldi  Lunardi

doi:10.8888/ijospl.v4i1.117

Authors

Frinan Satria Universitas Pelita Harapan
Aldi Lunardi Universitas Pelita Harapan

DOI:

https://doi.org/10.8888/ijospl.v4i1.117

Keywords:

sales growth, profitability, firm age, tax avoidance

Abstract

This research objective is to find out whether leverage, liquidity and profitability have significant effect toward This study aims to investigate the effect of Sales Growth, Profitability (ROA), and Firm Age towards Tax Avoidance (CETR). The population on this study is consumer goods companies listed at the Indonesia Stock Exchange for period of 2018-2020 which in total 73 companies. The sample for this study was collected using a purposive sampling, which resulted into 32 companies that fulfilled the criteria of this study. Therefore, the total research data collected from 2018 to 2020 is 96 samples. For the data analysis method, this study used several statistical tests, include descriptive statistics analysis, classical assumption test, double linear regression analysis, and hypothesis test. The result of this study shows that Sales Growth partially have significant effect toward Tax Avoidance (CETR). Profitability (ROA) partially does not have significant effect toward Tax Avoidance (CETR). Firm Age partially does not have significant effect toward Tax Avoidance (CETR). However, Sales Growth, Profitability (ROA), and Firm Age simultaneously have significant effect toward Tax Avoidance (CETR).

Keywords: sales growth, profitability, firm age, tax avoidance

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