Kaory, Meredith (2022) The effect of profitability, leverage and firm size toward tax avoidance on mining companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
Preview
Title.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (43kB) | Preview
Preview
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (307kB) | Preview
Preview
ToC.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (698kB) | Preview
Preview
Chapter1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB) | Preview
![Chapter2 [thumbnail of Chapter2]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (2MB)
![Chapter3 [thumbnail of Chapter3]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB)
![Chapter4 [thumbnail of Chapter4]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (2MB)
![Chapter5 [thumbnail of Chapter5]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (445kB)
Preview
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (309kB) | Preview
![Appendices [thumbnail of Appendices]](http://repository.uph.edu/style/images/fileicons/text.png)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (3MB)
Abstract
The purpose of conducting this research is to find out and analyse the elements that affects tax avoidance. As such, the aforementioned elements of this research are the independent variables of profitability, leverage, and firm size whereas the dependent variable of this research is tax avoidance. The population used in this research is mining companies listed on the Indonesia Stock Exchange for the period 2017-2020. There are a total number of 13 companies that were researched thoroughly from 2017 to 2020 or 33 samples, generated from the method of purposive sampling. Tests such as descriptive statistics analysis, classical assumption test, and hypothesis test were used to analyse the effects of profitability, leverage, and firm size toward tax avoidance.
After examining and analysing with the tests, the results show that profitability has a significant effect toward tax avoidance. However, neither leverage nor firm size have a significant effect toward tax avoidance. The results also show that profitability, leverage, and firm size simultaneously do not have a significant effect toward tax avoidance. /
Tujuan pengkajian penelitian tersebut adalah untuk mengetahui dan menganalisis elemen-elemen yang mempengaruhi penghindaran pajak. Elemen-elemen yang disebut sebelumnya merupakan profitabilitas, leverage, dan ukuran perusahaan. Populasi yang digunakan dalam penelitian tersebut adalah perusahaan-perusahaan industri pertambangan yang terdaftar di Bursa Efek Indonesia dari tahun 2017-2020. Dengan metode purposive sampling, total sampel yang diperoleh adalah 13 jumlah perusahaan dari tahun 2017-2020 atau 33 jumlah sampel. Uji statistik seperti analisis deskriptif satistik, ujj asumsi klasik, dan uji hipotesis dilakukan untuk menganalisis efek profitabilitas, leverage, dan ukuran perusahaan terhadap penghindaran pajak.
Hasil yang diperoleh dari pengkajian penelitian tersebut menunjukkan bahwa profitabilitas memiliki dampak signifikan terhadap penghindaran pajak. Sedangkan, leverage dan ukuran perusahaan tidak memiliki dampak signifkan terhadap penghindaran pajak. Hasil penelitian juga menunjukkan bahwa secara simultan, profitabilitas, leverage, dan ukuran perusahaan tidak memiliki efek signifikan terhadap penghindaran pajak.
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Kaory, Meredith NIM03012180088 meredithkaory@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Hantono, Hantono NIDN0127087802 hantono.mdn@lecturer.uph.edu |
Uncontrolled Keywords: | tax avoidance; profitability; leverage; firm size |
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 |
Depositing User: | Users 28912 not found. |
Date Deposited: | 10 Feb 2023 04:06 |
Last Modified: | 10 Feb 2023 04:06 |
URI: | http://repository.uph.edu/id/eprint/54181 |