Haq, Ahmad Roisul and , Dr. Erma Setiawati, M.M.,Ak.,C.A (2022) Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak (Studi Pada Perusahaan Pertambangan Sub Sektor Batu Bara Periode 2015-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study intends to empirically examine the effect of firm size, firm age, profitability, leverage, and sales growth on tax avoidance in coal sub-sector mining companies from 2015-2019 listed on the Indonesia Stock Exchange (IDX). The calculation of tax avoidance in this study uses the CETR (Cash Effective Tax Rate) to determine the size of tax avoidance. Sampling technique using purposive sampling method obtained several 11 (eleven) companies. The data analysis method in this study is multiple linear regression using SPSS 21. The results of this study indicate that firm size, firm age, profitability, and leverage has no significant effect on tax avoidance, while sales growth has a negative effect on tax avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Tax Avoidance, Company Size, Company Age, Profitability, Leverage, and Sales Growth |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | AHMAD ROISUL HAQ |
| Date Deposited: | 28 Nov 2022 01:35 |
| Last Modified: | 28 Nov 2022 01:35 |
| URI: | http://eprints.ums.ac.id/id/eprint/106698 |
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