PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

Saprilla, Neig (2021) PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

	Text (Cover) EA-2021-1721069-cover.pdf Download (1MB)
	Text (Abstract) EA-2021-1721069-abstract.pdf Restricted to Registered users only Download (164kB) | Request a copy
	Text (Tableofcontent) EA-2021-1721069-tableofcontent.pdf Restricted to Registered users only Download (351kB) | Request a copy
	Text (Chapter1) EA-2021-1721069-chapter1.pdf Restricted to Registered users only Download (432kB) | Request a copy
	Text (Chapter2) EA-2021-1721069-chapter2.pdf Restricted to Registered users only Download (338kB) | Request a copy
	Text (Chapter3) EA-2021-1721069-chapter3.pdf Restricted to Registered users only Download (328kB) | Request a copy
	Text (Chapter4) EA-2021-1721069-chapter4.pdf Restricted to Registered users only Download (364kB) | Request a copy
	Text (Conclusion) EA-2021-1721069-conclusion.pdf Restricted to Registered users only Download (395kB) | Request a copy
	Text (Reference) EA-2021-1721069-reference.pdf Restricted to Registered users only Download (299kB) | Request a copy
	Text (Attachment) EA-2021-1721069-attachment.pdf Restricted to Registered users only Download (1MB) | Request a copy
	Text (Complete) EA-2021-1721069-complete.pdf Restricted to Repository staff only Download (3MB) | Request a copy
	Text (Summary_id) EA-2021-1721069-summary_id.pdf Restricted to Registered users only Download (472kB) | Request a copy

Abstract

This study aims to determine the effect of Profitability, Leverage and Firm Size on Tax Avoidance. This type of research is an associative study with the type of causality. Data is collected by collecting data on the financial statements of companies listed on the Indonesia Stock Exchange in 2018-2020 in the health sector, the financial sector and the non-cyclical consumer sector. Then, the companies selected have met the criteria that have been described. The sample used by using purposive sampling method and obtained 150 samples. The data analysis technique was performed using classical assumption tests, multiple linear regression analysis and hypothesis testing assisted by SPSS analysis tools. The results of this study indicate that profitability has a negative effect on tax avoidance, leverage has no effect on tax avoidance and company size has a negative effect on tax avoidance. Keywords: Profitability, Leverage, Company Size, Tax Avoidance

Actions (login required)

View Item