Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Corporate Governance dan Corporate Risk Terhadap Tax Avoidance

Farihin, Syukron (2023) Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Corporate Governance dan Corporate Risk Terhadap Tax Avoidance. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This research is motivated by the problem of avoidance of the tax burden which is a complicated and unique problem. This study aims to determine the effect of profitability, leverage, company size, corporate governance, and corporate risk on tax avoidance. This research is quantitative in nature with a population of mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The research sample used was 110 companies using a purposive sampling technique. Research data is secondary data collected through www.idx.co.id or the official website of each company. The research analysis technique uses multiple linear regression which is processed using SPSS software. The results of this study indicate that Profitability, Leverage, Firm Size, Independent Commissioners, Audit Committee and Audit Quality have no significant effect on Tax Avoidance. Institutional Ownership has a significant negative effect on Tax Avoidance. Corporate Risk has a significant negative effect on Tax Avoidance.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSuryaningrum, Diah HariNODN0714086503UNSPECIFIED
Thesis advisorHaryanti, TantinaNIDN0701028001UNSPECIFIED
Subjects: H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Syukron Farihin
Date Deposited: 06 Jun 2023 02:00
Last Modified: 06 Jun 2023 02:00
URI: http://repository.upnjatim.ac.id/id/eprint/14605

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