Febriansyah, Rofiq Sulthon and , Drs. Suyatmin Waskito Adi, M.Si (2025) Pengaruh Pengaruh Laba, Leverage, Ukuran Perusahaan, Financial Distress Dan Umur Perusahaan Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Sektor Batubara yang Terdaftar di BEI Periode Tahun 2019-2023). Skripsi thesis, Universitas Muhammadiyah Surakarta.
![[img]](https://eprints.ums.ac.id/style/images/fileicons/application_pdf.png) |
PDF (Naskah Publikasi)
Naskah Publikasi.pdf Download (301kB) |
|
PDF (Halaman Depan)
Halaman Depan.pdf Download (1MB) |
|
PDF (Bab I)
Bab I.pdf Download (307kB) |
|
PDF (Bab II)
Bab II.pdf Restricted to Repository staff only Download (365kB) |
|
PDF (Bab III)
Bab III.pdf Restricted to Repository staff only Download (662kB) |
|
PDF (Bab IV)
Bab IV.pdf Restricted to Repository staff only Download (547kB) |
|
PDF (Bab V)
Bab V.pdf Restricted to Repository staff only Download (191kB) |
|
PDF (Daftar Pustaka)
Daftar Pustaka.pdf Download (535kB) |
|
PDF (Lampiran)
Lampiran.pdf Restricted to Repository staff only Download (2MB) |
|
PDF (Surat Pernyataan Publikasi)
SURAT PERNYATAAN PUBLIKASI (1).pdf Restricted to Repository staff only Download (475kB) |
Abstract
Tax avoidance is an effort to legally reduce the amount of tax debt that does not violate tax laws by exploiting weaknesses in tax regulations in a country. Actions like this are considered to take advantage of existing loopholes in tax regulations to avoid large tax burdens. The aim of this research is to examine the influence of profit, leverage, company size, financial distress and company age on tax avoidance in coal sector companies listed on the IDX for the 2019-2023 period. The sampling method uses a purposive sampling technique according to predetermined criteria. The number of samples collected was 11 companies. The data that has been collected is analyzed through classical assumption testing before conducting hypothesis testing. Hypothesis testing uses multiple linear regression analysis with t test and f test. The research results show that the profit variable influences tax avoidance in coal companies. Meanwhile, leverage, company size, financial distress and company age have no effect on tax avoidance, especially for coal companies on the Indonesia Stock Exchange
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | financial distress, profit, leverage, tax avoidance. |
| Subjects: | H Social Sciences > HF Commerce > Accounting H Social Sciences > HF Commerce > Accounting > Taxation H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | ROFIQ SULTHON FEBRIANSYAH |
| Date Deposited: | 11 Feb 2025 03:10 |
| Last Modified: | 11 Feb 2025 03:10 |
| URI: | http://eprints.ums.ac.id/id/eprint/131952 |
Actions (login required)
 |
View Item |
