Factors Affecting Tax Avoidance In Property And Real Estate Sub Sector Companies Listed On The Indonesia Stock Exchange

Penulis

  • Meta Nursita Universitas Pamulang
  • Lilis Karlina Universitas Pamulang

DOI:

https://doi.org/10.53494/jira.v10i2.733

Kata Kunci:

Sales Growth, Profitability, Fixed Asset Intensity, Corporate Social Responsibility, Tax Avoidance

Abstrak

This study aims to examine the effect of sales growth, profitability, fixed asset intensity and corporate social responsibility on tax avoidance in property and real estate sub-sector companies on the Indonesia Stock Exchangefor the 2018-2022 period. The research method used in this study was purposive sampling. The sample in this study was 42 companies listed on the Indonesia Stock Exchangefor the 2018-2022 period. Data analysis techniques begin with descriptive statistical tests, then continue with multicollinearity tests, overall model tests, regression model feasibility tests, and hypothesis tests. The statistical method used is panel data regression analysis. The results of the analysis in this study show that partially sales growth does not affect tax avoidance, profitability partially does not affect tax avoidance, fixed asset intensity partially affects tax avoidance and corporate social responsibility does not have a partial effect on tax avoidance and simultaneously sales growth, profitability, fixed asset intensity, and corporate social Responsibility affects tax avoidance.

Referensi

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Unduhan

Diterbitkan

2024-10-31

Cara Mengutip

Meta Nursita, & Karlina, L. (2024). Factors Affecting Tax Avoidance In Property And Real Estate Sub Sector Companies Listed On The Indonesia Stock Exchange. Jurnal Ilmiah Raflesia Akuntansi, 10(2), 1105–1113. https://doi.org/10.53494/jira.v10i2.733

Terbitan

Vol 10 No 2 (2024): Jurnal Ilmiah Raflesia Akuntansi

Bagian

Articles

Lisensi

Hak Cipta (c) 2025 Meta Nursita, Lilis Karlina

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