PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Octaviani, Lusiana (2021) PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The research is aimed at testing whether leverage and corporate size affect tax avoidance. The population in this study is the entire agricultural company listed at www.idx.co.id. Samples were established by a show method used by a sample number of 13 companies with a three-year window (2017-2019), making data processed to 39. The method of collecting data used is observing documentation techniques. Data obtained from the official site www.idx. Co. id. From this source comes a quantitative data of an annual report published by a 2017-2019 agricultural sector company. Hypothetical testing using linear regression analysis methods with the help of version 26's SPSS program. Research results indicate that leverage variables and corporate size does not affect tav avoidance. Keywords: Leverage, corporate size and tax avoidance.

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