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Analisis faktor yang mempengaruhi terjadinya tax avoidance pada perusahaan pertambangan di Bursa Efek 2018/2021

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This study aims to examine the influence of profitability, corporate income tax rate, firm size, and independent commissioners on tax avoidance. The population in this research consists of mining sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2021. The sampling technique used is purposive sampling, resulting in a total of 82 research samples. This study employs secondary data derived from the companies financial statements published on the official IDX website. The results of the panel data analysis demonstrate that profitability has a positive and significant effect on tax avoidance. Meanwhile, the corporate income tax rate has a negative and significant effect on tax avoidance. On the other hand, firm size and the proportion of independent commissioners do not have a significant effect on tax avoidance.

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Ketersediaan

AKU25/034

AKU 25/034

Prodi Akuntansi (Ruang Skripsi & Tesis)

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

AKU 25/034

Penerbit

Jakarta : Universitas Trilogi., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

AKU

Tipe Isi

text

Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Trilogi University--Accounting

Info Detail Spesifik

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Pernyataan Tanggungjawab

Lysa Myselly Vera

Versi lain/terkait

Lampiran Berkas

Komentar

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