Romadhon, Yanuar Valid (2023) Pengaruh Likuiditas, Leverage, Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Tambang Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 - 2021. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to determine the effect of liquidity, leverage, and company size on tax avoidance. The objects in this study are coal mining companies listed on the Indonesia Stock Exchange in 2019 – 2021. The type of research used is quantitative research. The method used to determine the sample is purposive sampling with a sample of 29 companies for 3 consecutive years. Data collection is done by downloading financial report data on the Indonesia Stock Exchange. Data that is ready to be processed will be tested using the WarpPLS 7.0 program. Data analysis methods used in this research are descriptive statistics, inner model analysis, outer model analysis, and hypothesis testing. The results of the study show that firm size has a significant effect on tax avoidance, while liquidity and leverage have no significant effect on tax avoidance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Yanuar Valid Romadhon | ||||||||
| Date Deposited: | 06 Jun 2023 03:36 | ||||||||
| Last Modified: | 06 Jun 2023 03:36 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/14630 |
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