PENGARUH PROFITABILITY, LEVERAGE, DAN FIRM SIZE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2020

YUSIANA, EMILIA (2021) PENGARUH PROFITABILITY, LEVERAGE, DAN FIRM SIZE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2020. Skripsi thesis, Universitas Tarumanagara.

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Abstract

The purpose of this study is to analyze the effect of profitability, leverage, and firm size towards tax avoidance on manufacturing companies listed in Indonesian Stock Exchange (IDX) 2018-2020 period. Data used in this study were secondary data in the form of financial statement obtained from website www.idx.co.id. This study used 70 manufacturing companies that have been previously selected by purposive sampling technique with total of 210 data for 3 (three) years. Data in this study were processed with Eviews 12. The result of this study indicates that leverage has positive and significant effect towards tax avoidance, however profitability and firm size have no significant effect towards tax avoidance. Keywords: Profitability, Leverage, Firm Size, Tax Avoidance

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	13 May 2022 07:00
Last Modified:	13 May 2022 07:00
URI:	http://repository.untar.ac.id/id/eprint/35203

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