Abstract
Tax is a burden that will reduce net profit so companies will look for ways to minimize the tax burden and one of the actions is through Tax Avoidance. Companies that experience losses can encourage Tax Avoidance, especially in mining companies. This study aims to determine compensation for fiscal losses and sales growth for Tax Avoidance in four (4) mining companies listed on the Indonesia Stock Exchange in 2015-2022. The data analysis method used is multiple linear regression analysis with SPSS version 23. The results of this study indicate that partially the variable compensation for fiscal losses and sales growth has a significant positive effect on Tax Avoidance.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.