AULIYA, SALSA SHALMA (2026) Profitabilitas, Struktur Modal, dan Ukuran Perusahaan sebagai Determinan Tax Avoidance Pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study attempts to examine the effect of profitability (ROA), capital structure (DER), and firm size (SIZE) on tax avoidance practices, as proxied by the Cash Effective Tax Rate (CETR). A quantitative approach was employed. This study investigated companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. Purposive sampling was used to select 38 companies and obtained a total of 190 data observations. Data analysis employed a panel data regression method with a Fixed Effects Model (FEM), incorporating capital intensity and financial distress as control variables. The study results indicate that profitability has a significant negative effect on tax avoidance, capital structure has no effect on tax avoidance, and firm size has a significant positive effect on tax avoidance. These findings are intended to provide practical implications for policymakers in formulating tax oversight regulations and provide a rationale for companies to consider tax governance. Keywords: Tax Avoidance, Profitability, Capital Structure, Firm Size
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Salsa Shalma Auliya | ||||||||
| Date Deposited: | 18 May 2026 04:53 | ||||||||
| Last Modified: | 18 May 2026 04:53 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/51845 |
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