PENGARUH SALES GROWTH, LEVERAGE, KUALITAS AUDIT DA UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

This study aims to find out how the influence of sales growth, debt financing, audit quality, and company size to tax avoidance activity in property and real estate companies listed on Indonesia Stock Exchange in 2013-2016. The samples property and real estate company listed on the Indonesia Stock Exchange in 2013-2016. This study uses secondary data. Secondary data used are listed Integration annual report on the Indonesia Stock Exchange in 2013-2016.Samples were taken by using purposive sampling method and obtained a total sample of 80. The results of this study show that simultaneously, sales growth, leverage, audit quality, and company size influence significant to the tax avoidance. But sales growth, and leverage has no significant effect on corporate tax avoidance, and variable audit quality and size has significant effect on corporate tax avoidance. The result show generally property and real estate companies in Indonesia stock exchange 2013-2016 used leverage for its tax avoidance activity.

1.  UEU-Journal-22049-11_1910.pdf - 389 KB

1. PENGARUH SALES GROWTH, LEVERAGE, KUALITAS AUDIT DA UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK
   https://jca.esaunggul.ac.id/index.php/jeco/article/view/63

• EVALUASI PERHITUNGAN PENYUSUTAN AKTIVA TETAP MENURUT METODE AKUNTANSI DAN PERPAJAKAN DALAM MENENTUKAN BESARNYA PENGHASILAN KENA PAJAK PADA PT ANGKASA PURA II (PERSERO) BANDARA SOEKARNO-HATTA
• EFEK TAYANGAN PEMBERITAAN MAKELAR KASUS PERPAJAKAN GAYUS TAMBUNAN DI LIPUTAN 6 SCTV TERHADAP KEPALA KELUARGA RW 06 KELURAHAN BATUJAYA KECAMATAN BATUCEPER TANGERANG
• EVALUASI PERBANDINGAN PENYUSUTAN AKTIVA TETAP MENURUT AKUNTANSI DAN PERPAJAKAN SERTA PENGARUHNYA TERHADAP PENGHASILAN KENA PAJAK PADA PT TVRI (PERSERO) KANTOR PUSAT
• ANALISIS PERAMALAN PENERIMAAN PAJAK REKLAME, PAJAK HIBURAN, DAN PAJAK PENERANGAN JALAN, SERTA PERANANNYA TERHADAP PENDAPATAN ASLI DAERAH PADA PEMERINTAHAN KOTA TANGERANG
• ANALISA HUKUM MENGENAI PENERAPAN PERATURAN PERPAJAKAN PADA TRANSAKSI KARTU KREDIT
• PENGARUH SOSIALISASI, SANKSI PERPAJAKAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
• PERPAJAKAN
• PERJANJIAN KARYA PENGUSAHAAN PERTAMBANGAN BATUBARA DITINJAU DARI SUDUT PANDANG HUKUM PERJANJIAN DAN PERPAJAKAN
• ANALISIS PERBANDINGAN ABNORMAL RETURN, RETURN SAHAM DAN LIKUIDITAS SAHAM SEBELUM DAN SESUDAH BUYBACK SAHAM
• PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN WAJIB PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak Orang Pribadi diKPP Pratama Kebon Jeruk Satu Jakarta Barat)