Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak (Studi Pada Perusahaan Pertambangan Sub Sektor Batu Bara Periode 2015-2019)
This study intends to empirically examine the effect of firm size, firm age, profitability, leverage, and sales growth on tax avoidance in coal sub-sector mining companies from 2015-2019 listed on the Indonesia Stock Exchange (IDX). The calculation of tax avoidance in this study uses the CETR (Cash Effective Tax Rate) to determine the size of tax avoidance. Sampling technique using purposive sampling method obtained several 11 (eleven) companies. The data analysis method in this study is multiple linear regression using SPSS 21. The results of this study indicate that firm size, firm age, profitability, and leverage has no significant effect on tax avoidance, while sales growth has a negative effect on tax avoidance
