CD Skripsi

Analisis Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Kontrol Studi Empiris pada Perusahaan Sektor Transportasi Dan Logistik yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2022

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This research aims to examine the analysis of factors that influence tax avoidance with company size as a control variable in Transportation and Logistics sector companies Listed on the Indonesian Stock Echange. This research is quantitative research that uses secondary data. The population in this study were all Transportation and Logistics Sector companies listed on the Indonesian Stock Exchange (IDX) in 2019-2022. The research sample was selected using a purposive sampling method, so that the sample obtained was 47 companies. The data was obtained through the official websites of the Indonesian Stock Exchange and other related websites as well as by studying literature related to research issues in both print and electronic media. The data analysis technique used in this research is descriptive statistic with the help of SPSS (Statistical Package for Social Sciense) software. Th results of the research show that the independent variables, namely profitability, have a negative effect, liquidity has no effect and leverage has a positive effect on tax avoidance. The company size variable acts as a control variable on the influence of profitability, liquidity, leverage on tax avoidance.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1702110846

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1702110846

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Vina

Versi lain/terkait

Lampiran Berkas

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