PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Goods Industry yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019)
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Institusion

Universitas Katolik Musi Charitas

Author

Salim, Veren Violentina

Subject

HB Economic Theory 

Datestamp

2020-08-21 01:57:25 

Abstract :
This research aims to analyze the effect of firm size, leverage and profitability to tax avoidance. In this study, company size is proxized as Size, leverage is proxied as Debt to Equity Ratio (DER), and profitability is proxied as Return On Assets (ROA). The population in this research are listed companies consumer goods industry sector in Indonesia Stock Exchange 2017-2019 the total is 58 companies. The method of determining the samples from this research is by purposive sampling in accordance with predetermined criteria and obtained sample of 27 companies. The type of data in this study is secondary data obtained from the official website of the Indonesia Stock Exchange. Analyzed by using SPSS program. The results of this research, it shows that firm size, leverage, and profitability no effect on Tax Avoidance. 

File :
EA-2020-1621006-cover.pdf
EA-2020-1621006-abstract.pdf
EA-2020-1621006-complete.pdf
EA-2020-1621006-summary_id.pdf
EA-2020-1621006-tableofcontent.pdf
EA-2020-1621006-chapter1.pdf
EA-2020-1621006-chapter2.pdf
EA-2020-1621006-chapter3.pdf
EA-2020-1621006-chapter4.pdf
EA-2020-1621006-conclusion.pdf
EA-2020-1621006-reference.pdf
EA-2020-1621006-attachment.pdf