The Effect of Tax Planning and Sales Growth on External Funding in Food and Beverage Companies Listed on the Indonesia Stock Exchange, 2018 2021

Surya Sanjaya, Wendi Sabrina

Abstract


This study aims to determine the effect of tax avoidance and sales growth on external funding. The external funding variable is measured using (DER) as the dependent variable. While the independent variables are tax avoidance (X1) which is measured using (ETR) and sales growth (X2) which is measured using (GOS). The population in this study are all companies that are included in the Food and Beverage companies listed on the Indonesia Stock Exchange for 2018 2021. From the existing population, a sample of 12 companies can be determined. This type of research is a quantitative research with an associative approach, where the sample technique is purposive sampling. The data analysis technique used is descriptive statistics, classical assumption test, multiple linear regression and hypothesis testing. The results of this study indicate that tax avoidance has no effect on external funding, while sales growth has an effect on external funding. The results of this study also show that tax avoidance and sales growth both have an effect on external funding.


Keywords


Tax Avoidance, Sales Growth and External Funding

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DOI: https://doi.org/10.30596/miceb.v1i0.351

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