SKRIPSI AKS

PENGARUH SALES GROWTH, KEPEMILIKAN KELUARGA, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN

---

ABSTRACT This study aims to determine the effect of sales growth, family ownership, profitability, and leverage on tax avoidance of mining companies. This study uses the Cash Effective Tax Rate (CETR) to measure the level of tax avoidance. The novelty in this study is adding family ownership variables and changing the research object, namely mining companies for the 2017-2021 period. The method used in this research is descriptive research and uses quantitative research methods with multiple linear regression analysis techniques. The type of data in this study used secondary data which was tested using the Eviews data processing program. The sampling technique used purposive sampling. The population of this study is 17 mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample used in this study was 83 company data. The results of this study prove that profitability have a significant on tax avoidance and the variable sales growth, family ownership and leverage have no significant on tax avoidance. Keywords : sales growth, family ownership, profitability, leverage, tax avoidance.

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

-

No. Panggil

2X6.2 SAB p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 86 halaman

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2X6.2

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

-

Pernyataan Tanggungjawab

SABILA YASSAROH ISTIQOMAH

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar