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Pengaruh Sustainability Report dan Profitabilitas Terhadap Tax Avoidance pada Perusahaan di Indonesia Tahun 2015-2019

Istanti, Yuni Puji (2020) Pengaruh Sustainability Report dan Profitabilitas Terhadap Tax Avoidance pada Perusahaan di Indonesia Tahun 2015-2019. Undergraduate thesis, STIE Perbanas Surabaya.

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ARTIKEL ILMIAH.pdf

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COVER.pdf
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Abstract

This study aims to analyze the effect of sustainability reporting analysis and profitability on tax avoidance. The population in this study are aal companies that disclose sustainability reports that are listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The independent variable in this research is sustainability reporting and profitability wich are proxied as Return on Assets (ROA) with control variables namely leverage, size, growth and capital intensity. The sampling technique in this study uses saturated sampling technique. The method for obtaining research samples by collecting secondary data. Data is obtained form sustainability reports taken from the websites of each company and annual reports taken form the IDX. The data analysis technique used is SPSS version 22. The reluts showed that sustainability reporting, profitability, leverage, growth, and capital intensity affect tax avoidance, while size have no effect on tax avoidance.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: YUNI PUJI ISTANTI
Date Deposited: 05 Nov 2020 12:49
Last Modified: 05 Nov 2020 12:49
URI: http://eprints.perbanas.ac.id/id/eprint/7145

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