PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, LEVERAGE, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021)

HANIF, M IMANSYAH and Rahmawati, Meita (2023) PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, LEVERAGE, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine and analyze the effect of profitability, sales growth, size company,leverage,and transfer pricing on tax avoidance. The population in this study are mining companies listed on Bursa Efek Indonesia (BEI) for the 2019-2022 period. This research is a quantitative research with the sampling technique used is purposive sampling with a total sample of 18 companies for 3 years the total sample of observations is 48 samples. The analytical method used is multiple linear regression analysis with SPSS 26 software tools. The results of this study indicate that sales growth, company size,and transfer pricing have no effect on tax evasion, but the profitabliy and leverage variable has an effect towards tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	profitabilitas, pertumbuhan penjualan, ukuran perusahaan, leverage, transfer pricing, dan tax avoidance.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Imansyah Hanif
Date Deposited:	17 Jan 2024 05:32
Last Modified:	17 Jan 2024 05:32
URI:	http://repository.unsri.ac.id/id/eprint/138465

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