PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA

GHOZALI, MUHAMMAD and Ermadiani, Ermadiani (2024) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031381924120.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01031381924120_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (9MB) | Request a copy
	Text RAMA_62201_01031381924120_0020086602_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB)
	Text RAMA_62201_01031381924120_0020086602_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (237kB) | Request a copy
	Text RAMA_62201_01031381924120_0020086602_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (254kB) | Request a copy
	Text RAMA_62201_01031381924120_0020086602_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (268kB) | Request a copy
	Text RAMA_62201_01031381924120_0020086602_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (119kB) | Request a copy
	Text RAMA_62201_01031381924120_0020086602_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (132kB) | Request a copy
	Text RAMA_62201_01031381924120_0020086602_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (213kB) | Request a copy

Abstract

Indonesia is estimated to experience losses due to tax avoidance of IDR 68 Trillion in 2020. This study aims to determine the effect of company size, leverage, profitability, and sales growth on tax avoidance in sub-sector and automotive companies listed on the Indonesia Stock Exchange in 2018-2022. This study uses agency theory, namely the relationship or bond between the principal and the agent to perform a service to the principal, the government as the principal and the company as the agent. Quantitative method is the method used in this research. Using secondary data in the form of financial statements. The population in this study are automotive and component sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The results revealed that profitability affects tax avoidance, while company size, leverage, and sales growth have no effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ukuran Perusahaan, Leverage, Profitabilitas, Pertumbuhan Penjualan, Penghindaran Pajak.
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Ghozali
Date Deposited:	22 Jan 2024 01:15
Last Modified:	22 Jan 2024 01:15
URI:	http://repository.unsri.ac.id/id/eprint/139018

Actions (login required)

View Item