The Effect of Sales Growth and Solvency on Tax Avoidance in Coal Mining Companies on the Indonesia Stock Exchange
DOI:
https://doi.org/10.47663/abep.v10i1.733Keywords:
Sales Growth, Solvency, Tax AvoidanceAbstract
The study aims to test and analyse the partial effect of sales growth and solvency on tax avoidance in Coal Mining companies listed on the Indonesia Stock Exchange. This research method uses a descriptive method with a quantitative approach. The sample method uses a purposive sampling method, which determines the sample based on certain criteria. The sample used in this study was 3 Coal Mining companies listed on the Indonesia Stock Exchange for the period 2021-2023. The data collection method uses secondary data. The data analysis method uses multiple linear regression analysis. The results of the study indicate that sales growth does not have a significant effect on tax avoidance. Solvency has a significant effect on tax avoidance. Sales growth and solvency have an influence on tax avoidance.
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