PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023)

NOFITRAH, NOFITRAH and Meirawati, Eka (2025) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the influence of company size, profitability, leverage and sales growth on tax aggressiveness. In this research sample, mining companies listed on the Indonesia Stock Exchange for the 2021-2023 period are used. The number of samples in this study was 102 samples determined by the purposive sampling method. The type and source of data used in this study is secondary data obtained from the IDX website in the form of annual financial statements. The analysis in this study used is a multiple linear regression analysis technique with the SPSS software application version 25. The results of this study state that company size, profitability, leverage, and sales growth have no effect on tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Company Size, Profitability, Leverage, Sales Growth Tax Aggressiveness
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nofitrah Nofitrah
Date Deposited:	13 Mar 2025 03:41
Last Modified:	13 Mar 2025 03:41
URI:	http://repository.unsri.ac.id/id/eprint/168618

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