CD Skripsi

PENGARUH KONEKSI POLITIK, PROFITABILITAS, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE

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The case of tax avoidance practices carried out by companies is still a lot
of happening in Indonesia, which will have an impact on the reduction of state tax
receipts that will result in losses for the state. The aim of this study is to analyze
the influence of political connections, profitability, firm size, and sales growth on
tax avoidance. The population of this study is manufacturing companies listed in
Indonesia Stock Exchange during 2020-2022. Purposive sampling method is
employed to obtain the final sample, With a total of 216 observations of annual
reports. Data analysis techniques used are descriptive statistical analysis and
inferential statistics with a multiple linear regression method with SPSS 26
software. Results indicates that profitability, firm size, and sales growth have an
impact on tax avoidance, while political connections have no effect on tax
evasion.
Keywords: Political Connections, Profitability, Firm Size, Sales Growth, Tax
Avoidance.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1702114883

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi Dan bisnis - akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1702114883

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

GUNTUR

Versi lain/terkait

Lampiran Berkas

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