PENGARUH UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2018

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Adinda Nursyifaa Sholichah
Yudhi Yuliansyah

Abstract

ABSTRACT : The study ains to examine the Effect of Company Size and Sales Growth on Tax Avoidance of Manufacturing Company Food and Beverage that are at the Indonesia Stock Exchange. The method of this research is descriptive quantitative methond within panel data (time series and cross section) as the type of data were gotten from secondary data, acquired from Indonesia Stock Exchange, as the source of data. The population of this are foods and drinks companies listed on Indonesia Stock Exchange (IDX) during the period 2015-2018 used purposive sampling method with the total samples cosisting of 8 companies. Tecnique of data analysis using classical assumption test that is normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. Hypothesis testing using multiple regression analysis F test, T test, Determination Coefficient Test and Correlation Coeffcient Test.
The results that: 1) Size proxied logaritma natural (Ln) from total assets significant effect on tax avoidance, 2) Sales growth as measured by comparing this years sales with previous year a significant influence on tax avoidance, and 3) Based on the results of the F Test (Simultan) carried out together with size variables anda sales growth at Manufacturing Company Food and Beverage that are at the Indonesia Stock Exchange.

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