Winata, Levina (2020) The impact of firm size, liquidity, profitability and leverage towards tax avoidance on mining companies listed at Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
The purpose of this research aims to determine the impact of firm size, liquidity, profitability, and leverage towards tax avoidance on mining companies listed at Indonesia Stock Exchange (IDX) from 2016 to 2018. The independent variables used in this research were Firm Size, Liquidity, Profitability, and Leverage, while Tax Avoidance is the dependent variable. This research is conducted by using quantitative descriptive method and causal statistic research design with the populations of 20 mining companies. The samples are obtained using purposive sampling method. The total sample of 60 is determined from 20 companies with the period of three years. The data analysis is using multiple linear regression analysis. The result of this research is analysed using SPSS 25 which show that Liquidity and Profitability have negative relationship and significant impact to tax avoidance while Firm Size and Leverage have no significant impact to tax avoidance. The determination coefficient result showed 32.1% which means about 32.1% indicated the ability of the independent variables explained the dependent variable while the remaining 67.9% explained by other variables./Penelitian ini bertujuan untuk menguji pengaruh dari Ukuran Perusahaan, Likuiditas, Profitabilitas, dan Leverage terhadap Tax Avoidance pada perusahaan pertambangan yang terdaftar dalam Bursa Efek Indonesia dari tahun 2016 sampai 2018. Variabel independen yang digunakan adalah Ukuran Perusahaan , Likuiditas, Profitabilitas dan Leverage, sedangkan TaxAvoidance digunakan sebagai Variabel dependen. Penelitian ini menggunakan metode kuantitatif deskriptif dan statistic kausal dengan 20 perusahaan tambang sebagai populasi. Sampel ditentukan dengan teknik purposive sampling sehingga diperoleh sebanyak 60 sampel dari 20 perusahaan selama tiga tahun. Data dianalisis dengan Regresi Linear Berganda. Hasil penelitian menggunakan SPSS 25 yang menunjukkan Likuiditas dan Profitabilitas memiliki hubungan negatif signifikan terhadap Tax Avoidance, sedangkan Ukuran Perusahaan dan Leverage tidak memiliki hubungan signifikan dengan Tax Avoidance. Hasil koefisien determinasi menunjukkan bahwa variabel independen berpengaruh sebanyak 32,1% terhadap variabel dependen dan 67.9% lainnya dipengaruhi oleh independen lainnya.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | Firm size, liquidity, profitability, leverage, 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 8745 not found. | ||||||||
Date Deposited: | 14 Aug 2020 08:17 | ||||||||
Last Modified: | 17 Jan 2022 09:16 | ||||||||
URI: | http://repository.uph.edu/id/eprint/10365 |
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