Liwamto, Ryo (2022) The effect of profitability, leverage and firm age 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 firm age on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The population of this study is mining companies listed on the Indonesian Stock Exchange from 2018 to 2020. Purposive sampling is used to select 9 companies as samples.
Multiple linear regression was used to analyze the data in SPSS 26. This study found that leverage has an insignificant positive impact toward tax avoidance partially, profitability has a insignificant positive impact toward tax avoidance partially, and firm age has an insignificant positive impact toward tax avoidance partially. On the other hand, profitability, leverage, and firm age have insignificant positive simultaneous impact toward tax avoidance. /
Pajak penting bagi suatu negara karena meningkatkan anggaran pendapatan negara, yang dapat digunakan untuk mendanai berbagai aspek pembangunan negara. Beban pajak mengurangi laba bersih perusahaan. Beban yang mengurangi laba bersih mendorong perusahaan untuk membayar pajak sesedikit mungkin dan menghindari kewajiban perpajakannya.
Penelitian ini mengkaji pengaruh profitabilitas, leverage, dan umur perusahaan terhadap penghindaran pajak pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2018 hingga 2020. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dari tahun 2018 hingga 2020. Purposive sampling digunakan untuk memilih 9 perusahaan sebagai sampel.
Regresi linier berganda digunakan untuk menganalisis data dalam SPSS 26. Penelitian ini menemukan bahwa leverage berpengaruh positif tidak signifikan terhadap penghindaran pajak secara parsial, profitabilitas berpengaruh positif tidak signifikan terhadap penghindaran pajak secara parsial, dan umur perusahaan berpengaruh positif tidak signifikan terhadap penghindaran pajak sebagian. Sedangkan profitabilitas, leverage, dan umur peusahaan secara simultan berpengaruh positif dan tidak signifikan terhadap penghindaran pajak.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Liwamto, Ryo NIM03012190014 ryoliwanto12@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Hantono, Han NIDN0127087802 hantono.mdn@lecturer.uph.edu |
Uncontrolled Keywords: | profitability; leverage; firm age; 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 |
Depositing User: | Users 28910 not found. |
Date Deposited: | 22 Feb 2023 02:28 |
Last Modified: | 22 Feb 2023 02:28 |
URI: | http://repository.uph.edu/id/eprint/54604 |