Image of Analisis Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019)

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Analisis Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019)

ABSTRACT

This study aims to analyze the influence of the firm size, profitability, and
leverage on tax avoidance of mining companies listed on the Indonesia Stock
Exchange (IDX) for the 2015-2019 period. Data in this study uses research data
collection techniques in the form of documentation methods.
The population in this atudy are mining sector companies listed on the
Indonesia Stock Exchange in 2015-2019. The sampling method used was purposive
sampling method in order to obtain 28 sample companies after being outsourced.
The data analysis used in this research is panel data regression analysis with the
help of the Eviews 10.
Based on data analysis carried out by panel data regression analysis, it
shows that the independent variables of firm size has no effect on tax avoidance,
while the profitability and leverage have a positive effect on tax avoidance mining
companies listed on Indonesia Stock Exchange (IDX) for 2015-2019.
Keyword : Tax Avoidance, Firm Size, Profitability, and Leverage

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 ANI a 22
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 88 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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