Fitria, Siska (2021) The influence of profitability and dividend policy towards tax avoidance in miscellaneous industries listed in Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
This study aims to determine the influence of, profitability and dividend policy on tax avoidance in miscellaneous industries listed in Indonesia Stock Exchange. The independent variables are profitability and dividend policy, where the dependent variable is tax avoidance. The purpose of the study is to determine the influence of the profitability and dividend policy on tax avoidance. The population of the sample is companies in miscellaneous industries that are listed in Indonesia Stock Exchange in the period of 2014 to 2021. The company used as samples are 10 companies. In this study it is using purposive sampling techniques with total of 48 companies. Method of collection data is using secondary data. The data analysis used multiple linear regression analysis. The result of the research and analysis using SPSS 25 indicates that: Profitability influence tax avoidance partially, while dividend policy does not influence tax avoidance partially. Profitability and dividend policy influence tax avoidance simultaneously. The company can use the profitability in order to do the tax avoidance to decrease the amount of the tax that should be paid by the company.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | profitability; dividend policy; tax avoidance | ||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
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| Depositing User: | Users 18362 not found. | ||||||||
| Date Deposited: | 19 Aug 2021 08:59 | ||||||||
| Last Modified: | 12 Jan 2022 05:00 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/41999 |
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