PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK ( STUDI KASUS PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023)

TAUFIQURRAHMAN, MUHAMMAD and Farhan, Muhammad (2025) PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK ( STUDI KASUS PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to analyze the effect of profitabilitas, leverage, and company size on tax avoidance. The population used in this study are property and real estate sector companies listed on the Indonesia Stock Exchange from 2020- 2023. The number of samples was 108 samples determined based on the purposive sampling method. The data analysis technique used is multiple linear regression analysis with the SPSS 26. The results of the data analysis show that profitabilitas, leverage have a positive effect on tax avoidance, while company size have no effect effect on tax avoidance

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	profitabilitas, leverage,ukuran perusahaan, penghindaran pajak
Subjects:	L Education > L Education (General) > L7-991 Education (General)
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Taufiqurrahman
Date Deposited:	02 May 2025 02:54
Last Modified:	02 May 2025 02:54
URI:	http://repository.unsri.ac.id/id/eprint/170959

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