Pengaruh Penghindaran Pajak dan Leverage Terhadap Nilai Perusahaan

Fansyuri, R Gilbert Tony (2025) Pengaruh Penghindaran Pajak dan Leverage Terhadap Nilai Perusahaan. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the effect of tax avoidance and leverage on the value of companies focusing on energy sector manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2019 – 2023. The data used is secondary data. The population in this study is energy sector manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used the purposive sampling method and was obtained from 63 companies with a total of 325 samples. Hypothesis submission was carried out by multiple regression analysis. The results of this study show that tax avoidance has no effect on the company's value and leverage has an effect on the company's value.

Item Type: Thesis (Undergraduate)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Theses - S1 > Accounting Study Program
Depositing User: R. Gilbert Tony Fansyuri
Date Deposited: 04 Mar 2025 08:08
Last Modified: 04 Mar 2025 08:08
URI: http://eprints.ukmc.ac.id/id/eprint/13727

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