PENGARUH PROFITABILITAS, LIKUIDITAS, DAN RASIO AKTIVITAS TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTANIAN DI BURSA EFEK INDONESIA)

PUTRI, RENJI ANANDA and Ermadiani, Ermadiani and Tjandrakirana DP, Rina (2020) PENGARUH PROFITABILITAS, LIKUIDITAS, DAN RASIO AKTIVITAS TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTANIAN DI BURSA EFEK INDONESIA). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of profitability, liquidity, and activity ratio on tax avoidance. This study uses descriptive quantitative methods. Population in this research is agricultural sector companies listed on the Indonesia Stock Exchange 2015-2019. The purposive sampling method was used to select the sample of this study which consists of 7 companies during 5 years of research with the result that the total sample of this study was 35 companies. The hypothesis used multiple linier regression analysis by using SPSS Version 24. The results of this study indicate that Profitability has a significant negative effect on tax avoidance. Liquidity has no effect on tax avoidance. Activity Ratio has a significant negative effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penghindaran Pajak, Profitabilitas, Likuditas, Rasio Aktivitas
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 8901 not found.
Date Deposited:	18 Nov 2020 08:26
Last Modified:	18 Nov 2020 08:26
URI:	http://repository.unsri.ac.id/id/eprint/37694

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