Image of Pengaruh Ukuran Perusahaan, Perataan Laba Dan Profitabilitas Terhadap Penghindaran Pajak Studi Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Periode (2017-2019)
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Pengaruh Ukuran Perusahaan, Perataan Laba Dan Profitabilitas Terhadap Penghindaran Pajak Studi Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Periode (2017-2019)

The purpose of this study is to know the impact of company size, income
smoothing, and profitability on tax avoidance. The population in this study are all
state owned manufacturing companies listed on the Indonesia Stock Eschange
(IDX) period 2017-2019. The sampling technique used was purposive sampling,
with samples that met the criteria is 66 companies for 3 years with a total sample
is 198 samples. Hypothesis testing in this study uses multiple regression analysis
techniques. The data processed with SPSS software v21. The results shows that
(1) company size has no effect to tax avoidance with a significance level of 0,859
> 0,5, (2) income smoothing no effect to tax avoidance with a significance level
0,186 > 0,5, (3) profitability no effect to tax avoidance with a significance level
0,086 > 0,5.
Keywords: Company size, Income smoothing, Profitability, tax avoidance

Ketersediaan
#
Perpustakaan Universitas Riau 02 03. 121 (0148)
02 03. 121 (0148)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0148)
Penerbit
Pekanbaru : Universitas Riau – FakultasEkonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0148)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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