SKRIPSI PBS
PENGARUH PROFITABILITAS, LEVERAGE, DAN SIZE FIRM TERHADAP TAX AVOIDANCE PADA BANK UMUM SYARIAH PERIODE TAHUN 2016-2022
ABSTRACT Every taxpayer is obliged to participate in development and promote the prosperity of the nation by participating in paying taxes. For the government, tax is the country's largest income, while for taxpayers it is a burden that reduces income. This difference makes taxpayers to carry out tax avoidance as an effort to reduce the tax burden. In this study using quantitative research methods with a population of Islamic commercial banks in Indonesia. By using the sampling technique in the form of purposive sampling obtained a total sample of 9 samples. With the independent variables Profitability, Leverage and Size firm . And the dependent variable is Tax Avoidance . The results of this study are that partially the profitability variable has a significant positive effect on tax avoidance . Meanwhile, the leverage and size firm variables do not have a significant effect on tax avoidance . Keywords: Profitability, Leverage , Size Firm , and Tax Avoidance.
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