PENGARUH PROFITABILITAS, BEBAN PAJAK TANGGUHAN, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2017-2020)

RAHMIYATI, INDAH SAHIRA and Meutia, Inten and Patmawati, Patmawati (2022) PENGARUH PROFITABILITAS, BEBAN PAJAK TANGGUHAN, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2017-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research is find out how the effect of profitability, deffered tax expense, company size, and company age on tax avoidance. This study utilizes secondary data in the form of financial reports and annual reports from companies. The population used consists of all 44 mining companies registered on the Indonesia Stock Exchange (IDX) between 2017 and 2020. Purposive sampling with a sample size of 17 companies was the approach utilized to acquire the data. This study employs multiple linear regressions analaysis utilizing SPSS version 25.0. The result of the research state that profitability has a detrimental effect on tax avoidance. In the meanwhile, deffered tax expense, company size, and company age have no influence on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Avoidance, Profitabilitas, Beban Pajak Tangguhan, Ukuran Perusahan dan Umur Perusahaan
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Indah Sahira Rahmiyati
Date Deposited:	09 Aug 2022 02:13
Last Modified:	09 Aug 2022 02:13
URI:	http://repository.unsri.ac.id/id/eprint/76724

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