Alvin, Alvin (2022) The effect of profitability, leverage, and sales growth toward tax avoidance on mining sector companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Taxes are important to a country because they increase the state revenue budget, which can be used to fund various aspects of the country's development. The burden of taxes reduces net income for companies. Expenses that reduce net income encourage companies to pay as little tax as possible and to avoid their tax obligations. This study examines the impact of profitability, leverage, and sales growth on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The population of this study is mining companies listed on the Indonesian Stock Exchange from 2016 to 2020. Purposive sampling is used to select 10 companies as samples. Multiple linear regression was used to analyze the data in SPSS 25. This study found that leverage has an insignificant positive impact toward tax avoidance partially, profitability has a significant negative impact toward tax avoidance partially, and sales growth has an insignificant negative impact toward tax avoidance partially. On the other hand, profitability, leverage, and sales growth do not have significant simultaneous impact toward tax avoidance.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | profitability; leverage; sales growth; tax avoidance; mining companies | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
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 23945 not found. | ||||||||
Date Deposited: | 18 Aug 2022 09:34 | ||||||||
Last Modified: | 18 Aug 2022 09:34 | ||||||||
URI: | http://repository.uph.edu/id/eprint/49768 |
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