PENGARUH RETURN ON ASSETS(ROA), LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI 2017 - 2019

WAHYUNI, TRI and Daud, Rochmawati and Aryanto, Aryanto (2021) PENGARUH RETURN ON ASSETS(ROA), LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI 2017 - 2019. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of Return On Assets, Leverage and Firm Size on Tax Avoidance. The object of this research is a mining company listed on the Indonesia Stock Exchange in 2017-2019. Sampling using purposive sampling technique. The data analysis technique used classical assumption test, namely normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Meanwhile, for hypothesis testing using multiple regression analysis with f test, t test and coefficient of determination test. The results showed that Return on Assets did not have a significant effect on Tax Avoidance while Leverage and Firm Size the results of the study showed a significant effect.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penelitian ini bertujuan untuk menguji pengaruh Return On Assets, Leverage dan Ukuran Perusahaan terhadap Penghindaran Pajak. Objek penelitian ini adalah Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Penarikan sampel menggunakan teknik Purposive Sampling. Teknik analisis data menggunakan uji asumsi klasik yaitu uji normalitas, uji multikolinieritas, uji autokorelasi, dan uji heteroskedastisitas. Sedangkan untuk pengujian hipotesis menggunakan analisis regresi berganda dengan uji f, uji t dan uji koefisien determinasi. Hasil penelitian menunjukan bahwa Return On Assets tidak berpengaruh signifikan terhadap Penghindaran Pajak sedangkan Leverage dan Ukuran Perusahaan hasil penelitian menunjukan berpengaruh signifikan.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tri wahyuni
Date Deposited:	12 Oct 2021 07:49
Last Modified:	12 Oct 2021 07:49
URI:	http://repository.unsri.ac.id/id/eprint/55810

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