Faktor-Faktor yang Mempengaruhi Tax Avoidance Pada Perusahaan Sektor Syariah yang Terdaftar di BEI

Suharyono S

Abstract


This study aims to explain the factors that influence tax avoidance in sharia sector companies listed on the Indonesia Stock Exchange. This type of research is quantitative which is used to examine the population or sample that has been determined. In this study, sampling using purposive sampling technique based on predetermined characteristics of 20 sharia sector companies listed on the Indonesia Stock Exchange. The data analysis method was carried out using multiple linear analysis with the help of IBM SPSS 25. The regression model used was by using the classical assumption test, T test, F test, and determination test (R2). The results of this study indicate that partially financial distress, leverage, sales growth have an effect on tax avoidance. While the company size variable simultaneously has no effect on tax avoidance.


Keywords


factors; tax; avoidance; sector; sharia.

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References


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DOI: https://doi.org/10.5281/zenodo.14784543

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Journal of Sharia Economics Scholar (JoSES)

ISSN : 2302-6219