Rizka Geshima Uyun, NIM. 222017261 (2021) pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap Tax Avoidance (perusahaan asuransi dan investasi yang terdaftar di bursa efek indonesia 2018-2020). Skripsi thesis, universitas Muhammadiyah Palembang.

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Abstract

ABSTRAK This study aims to examine the effect of profitability, leverage, and company size on tax avoidance in Insurance and Investment companies listed on the Indonesia Stock Exchange for the 2018-2020 periods. The independent variables in this study are Profitability, Leverage, and Company size. While for the dependent variable in this study using Tax Avoidance The research method used is the quantitative method. The population of this study is insurance and investment companies listed on the Indonesia Stock Exchange for the period 2018-2020, totaling 86 companies. The research method uses non-probability sampling with purposive sampling technique with a total sample of 10 companies that meet the criteria. Data analysis was performed using multiple linear regressions, Classical assumption test, simultaneous and partial. The results showed that Simultaneous Profitability, Leverage, and Firm Size affect Tax Avoidance. While the partial test shows the effects that the profitability and size of the company does not partially affect tax avoidance, but the leverage affects tax avoidance partially Keywords: Profitability, Leverage, Company Size, and Tax Avoidance.

Item Type:	Thesis (Skripsi)
Additional Information:	pembimbing 1 : HJ. Rosalina Ghazali S.E , A.k ,. M.si pembimbing 2 : M. Fahmi S.E M.Si
Uncontrolled Keywords:	Keywords: Profitability, Leverage, Company Size, and Tax Avoidance
Subjects:	Akuntansi > akuntansi pajak
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User:	Mahasiswa Feb
Date Deposited:	06 Oct 2021 02:47
Last Modified:	06 Oct 2021 02:47
URI:	http://repository.um-palembang.ac.id/id/eprint/18788

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