PENGARUH PROFITABILITAS, LEVERAGE, DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK PADA SEKTOR PERBANKAN DI INDONESIA TAHUN 2020-2022

SALSABILA, QONITA and Meirawati, Eka (2023) PENGARUH PROFITABILITAS, LEVERAGE, DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK PADA SEKTOR PERBANKAN DI INDONESIA TAHUN 2020-2022. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031482124003.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01031482124003_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (8MB) | Request a copy
	Text RAMA_62201_01031482124003_0025056902_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (920kB)
	Text RAMA_62201_01031482124003_0025056902_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (136kB) | Request a copy
	Text RAMA_62201_01031482124003_0025056902_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (231kB) | Request a copy
	Text RAMA_62201_01031482124003_0025056902_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (234kB) | Request a copy
	Text RAMA_62201_01031482124003_0025056902_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (32kB) | Request a copy
	Text RAMA_62201_01031482124003_0025056902_06_Ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (115kB) | Request a copy
	Text RAMA_62201_01031482124003_0025056902_07_Lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (198kB) | Request a copy

Abstract

This research aims to determine and analyze the influence of profitability, leverage and independent commissioners on tax avoidance in the banking sector in Indonesia in 2020-2022. This research is quantitative research. The type of data used is quantitative data which is panel data. The data collection technique uses the documentation method. The population of this study consisted of 104 companies. The sample selection used a purposive sampling technique to obtain a research sample of 48 banking companies for the 2020-2022 period. The data analysis technique uses descriptive statistical analysis and panel data regression with the eviews program. The results of this research are that profitability and independent commissioners have a significant positive effect, while leverage has a negative and significant effect on tax avoidance in the banking sector.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, Leverage, Komisaris Independen, Penghindaran Pajak
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Qonita Salsabila
Date Deposited:	19 Dec 2023 06:30
Last Modified:	19 Dec 2023 06:30
URI:	http://repository.unsri.ac.id/id/eprint/135352

Actions (login required)

View Item