CD Skripsi

Analisis Pengaruh Profitabilitas, Likuiditas, Dan Kepemilikan Manajerial Terhadap Penghindaran Pajak (Tax Avoidance) Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 – 2021

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This research aims to empirically test and understand the influence of profitability, liquidity, and managerial ownership on tax avoidance. Empirical study on mining companies listed on the Indonesia Stock Exchange for the Year 2019 – 2021. The population of this research includes all mining companies listed on the Indonesia Stock Exchange, totaling 98 companies. The sampling method used is purposive sampling. The sample in this research consists of 18 companies studied over 3 years, from 2019 to 2021. Therefore, the total sample size in this research is 54. The data processing method used in this research is multiple linear regression analysis using SPSS version 26 software to process the data. The results of this research indicate that the variables of profitability and liquidity affect on tax avoidance with p-values of 0.000 < 0.05 and 0.008 < 0.05, respectively. Meanwhile, managerial ownership variable does not have a significant effect on tax avoidance with p-value of 0.518 > 0.05. The R-Square value indicates that 39.7% of the tax avoidance variable is influenced by the variables of profitability, liquidity, and managerial ownership.
Keywords: Tax Avoidance, Profitability, Liquidity, Managerial Ownership

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002114113

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002114113

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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