PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 - 2018)

FEBRIANA, SARAH RIZKA and Fuadah, Luk Luk and Kalsum, Umi (2020) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 - 2018). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to obtain empirical evidence about the influence of firm size, leverage, profitability, and sales growth to tax avoidance. The type of data used in this study is secondary data in the form of company annual report. Population of this research is manufacture companies in Indonesia Stock Exchange during the period of 2014-2018. The sample selection used purposive sampling method with the total samples are 155 samples. This study used multiple linear regression method with SPSS 25.0. The result of this study show that firm size and leverage has positive influence to tax avoidance. Profitability and sales growth has negative influence to tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ukuran Perusahaan, Leverage, Profitabilitas, Sales Growth, Tax Avoidance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 6783 not found.
Date Deposited:	25 Aug 2020 06:05
Last Modified:	25 Aug 2020 06:05
URI:	http://repository.unsri.ac.id/id/eprint/33255

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