PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Pertambangan Subsektor Batubara yang Terdaftar di Bursa Efek Tahun 2013-2017)

FERARISTY, ANISA and Fuadah, Luk Luk and Hakiki, Arista (2018) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Pertambangan Subsektor Batubara yang Terdaftar di Bursa Efek Tahun 2013-2017). Undergraduate thesis, Sriwijaya University.

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Abstract

The aim of this study to analyze and explain the influence of company characteristics, namely Profitability, Leverage, and Company Size on Tax Avoidance. The theory of research is agency theory which is the research uses secondary data in the form of financial statements of 8 companies from a total of 22 Coal Subsector Mining companies Listed on the Indonesia Stock Exchange in 2013-2017. The results of research is found that the greater the value of profitability and leverage the company tends to be small, the Tax Avoidance of the company, on the contrary the larger the size of a company, the greater the Tax Avoidance of a company.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Avoidance., company characteristics, profitability, leverage, firm size, tax
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity H Social Sciences > HJ Public Finance > HJ2336-2337 Tax exemption
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	03 Oct 2019 04:40
Last Modified:	03 Oct 2019 04:40
URI:	http://repository.unsri.ac.id/id/eprint/10099

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