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Pengaruh Informasi Akuntansi terhadap Penghindaran Pajak pada Perusahaan BUMN yang Terdaftar di BEI Periode 2016-2020

Firdaus, Anita (2021) Pengaruh Informasi Akuntansi terhadap Penghindaran Pajak pada Perusahaan BUMN yang Terdaftar di BEI Periode 2016-2020. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

This study aims to examine the effect of profitability, leverage, sales growth, and firm size. The populations in this study were all BUMN companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2020 period. The sample selection technique used purposive sampling and obtained 19 companies that were included with a period of 5 years so that 95 samples were observed. The data analysis method in this research is multiple linear regression analysis using IBM SPSS 24 software. The results show that profitability and leverage have effect on tax avoidance. Meanwhile, sales growth and firm size have no effect on tax avoidance. Keywords: Tax Avoidance, Profitability, Leverage, Sales Growth, Firm Size

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: ANITA FIRDAUS
Date Deposited: 21 Oct 2021 22:42
Last Modified: 21 Oct 2021 22:42
URI: http://eprints.perbanas.ac.id/id/eprint/8335

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