SUBANDI, LETICIA AUDI (2021) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN BEBAN PAJAK TANGGUHAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Masters thesis, UNIVERSITAS MA CHUNG.
|
Text
07 121710019_ABSTRACT.pdf Download (29kB) | Preview |
|
|
Text
13 121710019_BAB I PENDAHULUAN.pdf Download (175kB) | Preview |
|
|
Text
14 121710019_BAB II LANDASAN TEORI.pdf Download (103kB) | Preview |
|
![[img]](http://repository.machung.ac.id/style/images/fileicons/text.png) |
Text
15 121710019_BAB III METODE PENELITIAN.pdf Restricted to Registered users only Download (167kB) |
|
|
Text
16 121710019_BAB IV PEMBAHASAN.pdf Restricted to Registered users only Download (207kB) |
|
|
Text
17 121710019_BAB V PENUTUP.pdf Download (86kB) | Preview |
|
|
Text
18 121710019_DAFTAR PUSTAKA.pdf Download (110kB) | Preview |
Abstract
The purpose of this study was to examine the effect of firm size, profitability, and deferred tax burden on tax avoidance in mining sector companies listed on the
Indonesia Stock Exchange during 2017--2020. This research is a quantitative research with secondary data, and the sample is taken using purposive sampling. Based on the sampling using purposive sampling, in order to obtain the number of
samples used in this study as many as 10 companies listed on the Indonesia Stock Exchange, and have met the predetermined sample criteria. The analytical technique used in this study uses Descriptive Statistical Analysis, Classical
Assumption Test, Multiple Linear Regression, F Test, Coefficient of Determination Test, t test with the help of SPSS version 20. The results of this study indicate that
deferred tax burden has a positive effect on tax avoidance in companies mining sector listed on the Indonesia Stock Exchange in 2017--2020, while company size
and profitability have no effect on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange in 2017--2020. Keywords: Company Size, Profitability, Deffered Tax Expense, Tax Avoidance, Mining Company.
| Item Type: | Thesis (Masters) |
|---|---|
| Additional Information: | TUGAS AKHIR |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Surya |
| Date Deposited: | 25 Oct 2024 02:25 |
| Last Modified: | 25 Oct 2024 02:25 |
| URI: | http://repository.machung.ac.id/id/eprint/294 |
Actions (login required)
 |
View Item |
