Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak

  • Aulia Rahmah Sari Universitas Sebelas Maret
  • Eko Arief Sudaryono Universitas Sebelas Maret
Keywords: Tax Avoidance, Company Size, Profitability, Leverage, Sales Growth


This study aims to provide empirical evidence regarding the effect of company size, profitability, leverage, and sales growth on tax avoidance. The population in this study is mining companies listed on the Indonesia Stock Exchange in the period 2017-2019. The sampling technique in this study using technique  purposive sampling to obtain 15 companies with a total of 45 observations. Researchers used Eviews 9 software in analyzing the data in this study. Tax avoidance in this study was measured using the proxy cash effective tax rate (CETR). The regression equation analyzed is the multiple regression equation. The results of this study indicate that simultaneously company size, profitability, leverage, and sales growth have an effect on tax avoidance. Partially company size, profitability, and leverage have  no effect on tax avoidance, while sales growth has a significant positive effect on tax avoidance.