The Factors that Influence Tax Avoidance in Companies listing on the Indonesia Stock Exchange
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Abstract
Tax avoidance is accomplished by intelligent analysis and choice of tax impact and by taking advantage of faults and loopholes in the existing tax laws. This study examines the factors that influence tax avoidance. There are three hypotheses that will be tested in this study and the results show that showing that accounting quality and conservatism does not affect tax avoidance while sales growth has an effect on tax avoidance.
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References
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