PENGARUH PROFITABILITAS, LEVERAGE, SALES GROWTH, DAN FIRM SIZE TERHADAP TAX AVOIDANCE (STUDI KASUS PADA PERUSAHAAN SEKTOR PERTAMBANGAN DAN SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2022)

SAMOSIR, INE MUTIARA and Abukosim, Abukosim (2023) PENGARUH PROFITABILITAS, LEVERAGE, SALES GROWTH, DAN FIRM SIZE TERHADAP TAX AVOIDANCE (STUDI KASUS PADA PERUSAHAAN SEKTOR PERTAMBANGAN DAN SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine the effect of profitability, leverage, sales growth, and firm size on tax avoidance. This research focuses on mining and agricultural sector companies listed on the Indonesia Stock Exchange in 2017-2022 with a population of 124 companies. The type of data used in the research is secondary data in the form of financial reports of mining sector and agricultural sector companies listed on the Indonesia Stock Exchange for 2017-2022. Determining the number of samples used the purposive sampling method with a total sample of 14 companies. The data analysis technique used is multiple linear regression analysis and data processing using SPSS version 26.0 tools. The research results show that profitability, leverage, and firm size have a significant effect on tax avoidance, while sales growth does not have a significant effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, Leverage, Sales Growth, Firm Size, Tax Avoidance
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ine Mutiara Samosir
Date Deposited:	25 Oct 2023 06:40
Last Modified:	25 Oct 2023 06:40
URI:	http://repository.unsri.ac.id/id/eprint/130066

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