Pengaruh profitabilitas dan likuditas terhadap penghindaran pajak

Windayani, Silvina (2025) Pengaruh profitabilitas dan likuditas terhadap penghindaran pajak. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to determine the effect of profitability and liquidity on tax avoidance by focusing on plantation sector companies listed on the Indonesia Stock Exchange with a research period of 2021-2023. The data used is secondary data. The population in this study are plantation sector companies listed on the Indonesian Stock Exchange. The sampling technique used was the purposive sampling method and 15 companies were obtained with a total of 45 samples. Hypothesis testing is carried out using multiple regression analysis. The results of this research indicate that profitability has an effect on tax avoidance and liquidity has no effect on tax avoidance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Profitabilitas, Likuiditas, Penghindaran Pajak
Subjects: K Law > K Law (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Silvina Windayani
Date Deposited: 11 Mar 2025 10:47
Last Modified: 11 Mar 2025 10:47
URI: http://eprints.ukmc.ac.id/id/eprint/13894

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