CD Skripsi

Pengaruh Likuiditas, Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Pertambangan Pada Tahun 2019 – 2021

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The study aims to test and analyze: (1) the effect of liquidity on tax avoidance in BEI-listed mining companies, (2) the impact of profitability on tax evasion in BEI-listing mining enterprises, (3) the influence of leverage on fiscal avoidance on BEI's listed minerals, and (4) the effects of the size of the company on tax evitation in the BEI listed miners. The population in the study is Mining Sector Company Listed on the Indonesian Stock Exchange (BEI) during the period 2019-2021 of 49 companies. In this study, samples obtained from a number of 10 companies were acquired using purposive sampling methods. The research uses secondary data oriented to the financial statements or annual reports of companies that have been audited and registered with the BEI in 2019-2021. The method of analysis used in this study is quantitative research with the application Statictical Program for Social Science (SPSS) version 24.0. The results of this study show that: 1) liquidity has a positive impact on tax avoidance in mining companies (2) profitability has a negative effect on tax evasion in mine companies (3) leverage has a positively influenced effect on Tax avoidance on mining enterprises and (4) size of the company has a positif impact on Tax evasion on mine enterprises.

Keywords: Profitability, Leverage, Tax Avoidance, Liquidity, and Company Size.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1702114584

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1702114584

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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