Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Umur Perusahaan terhadap Tax Avoidance

Kurniawan, Firman Ardiansyah (2022) Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Umur Perusahaan terhadap Tax Avoidance. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

Tax avoidance is the company's ability to maximize the company's tax burden and minimize the company's tax burden by exploiting weaknesses in tax provisions or regulations. This study aims to analyze the effect of profitability, leverage, firm size and firm age on tax avoidance. The population used is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sampling technique used is the purposive sampling method and 50 research samples are obtained. The data used is secondary data. The data analysis technique used is descriptive analysis and multiple linear regression using SPSS 25 software. Based on the results of this study indicate that profitability has a negative effect on tax avoidance and other independent variables leverage, firm size and company age have no effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Subjects:	600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions:	Bachelor of Accountancy
Depositing User:	MOCHAMMAD FIRMAN ARDIANSYAH KURNIAWAN
Date Deposited:	22 Apr 2022 13:20
Last Modified:	22 Apr 2022 13:20
URI:	http://eprints.perbanas.ac.id/id/eprint/8850

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