PENGARUH ENVIRONMENTAL UNCERTAINTY, LEVERAGE, DAN LIKUIDITAS TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia tahun 2018-2021)

AQRON, KHAIRUL and Ermadiani, Ermadiani and Kesuma, Nilam (2024) PENGARUH ENVIRONMENTAL UNCERTAINTY, LEVERAGE, DAN LIKUIDITAS TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia tahun 2018-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to get the empirical evidence of the effect of enviromenal uncertainty, leverage, and liquidity, toward tax avoidance in Indonesia pharmacy companies listed on Indonesia Stock Exchange during 2018 to 2021. Agency theory used as a theoritical study in this research. The data analysis technique in this research is using multiple linear regression analysis method. This research uses secondary data obtained from Indonesia Stock Exchange. The sample in this research was obtained by using purposive sampling method as many as 40 sample. The results of this research indicate that enviromental uncertainty and liquidity has no effect toward tax avoidance. In addition, the study findings show that leverage has effected on tax avoidance Keyword: Enviromental Uncertainty, Leverage. Liquidity, Tax Avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Environmentasl Uncertainty, Leverage, Likuiditas, Tax Avoidance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Khairul Aqron
Date Deposited:	22 May 2024 06:29
Last Modified:	22 May 2024 06:29
URI:	http://repository.unsri.ac.id/id/eprint/145074

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