Pengaruh Pertumbuhan Penjualan dan Kepemilikan Manajerial Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan

Kalalo, Patrick (2024) Pengaruh Pertumbuhan Penjualan dan Kepemilikan Manajerial Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to determine the effect of sales growth and managerial ownership on tax avoidance in mining companies listed on the Indonesia Stock Exchange in the 2018-2022 observation period. The data used is secondary data with the research method is multiple linier regression. The population in this study are mining companies listed on the Indonesian Stock Exchange. The sampling technique used was the purposive sampling method and 133 samples were obtained. Hypothesis testing is carried out using multiple regression analysis. The results of this study indicate that sales growth has no effect on tax avoidance and managerial ownership has a negative effect on tax avoidance. Keywords : Sales Growth, Managerial Ownership, Tax Avoidance.

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