pengaruh profitabilitas dan laverage terhadap tax avoidance

Trifena, Yunike (2021) pengaruh profitabilitas dan laverage terhadap tax avoidance. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

Companies are trying to reduce their tax costs in order to get high profits. This study aims to determine the effect of profitability and leverage on tax avoidance in mining companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019 with a population of 44 companies. Determination of the number of samples using purposive sampling method, in order to obtain a sample of 11 mining companies. Hypothesis testing is done by using multiple linear regression analysis techniques. The hypothesis testing method uses a significance level of 5%. This study obtained the first results, the profitability variable had a negative effect on tax avoidance. The second result, the leverage variable has no effect on tax avoidance.

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