PENGARUH INFORMASI AKUNTANSI (ROA, LEVERAGE, SALES GROWTH, CAPITAL INTENSITY DAN COMPANY SIZE) DAN COMPANY AGE TERHADAP TAX AVOIDANCE
نویسندگان
چکیده
This study aims to analyze the influence of financial information (profitability, leverage, sales growth, capital intensity and company size) age on tax avoidance. The dependent variable used in this is avoidance which proxied by effective rate (ETR), while independent variables are size, age, profitability (ROA), leverage (DAR), intensity.
 population mining companies listed Indonesia Stock Exchange (BEI) for period 2012-2016. sample a purposive sampling method obtained 55 samples observations. Data analysis was performed using tools Partial Least Square (PLS).
 results show that has positive effect Meanwhile, profitability, have no avoidance.
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ژورنال
عنوان ژورنال: Jurnal Investasi
سال: 2021
ISSN: ['2442-4331', '2686-102X']
DOI: https://doi.org/10.31943/investasi.v7i1.112