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PENGARUH PROFITABILITAS, BEBAN PAJAK TANGGUHAN, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2017-2020).

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The purpose of this research is find out how the effect of profitability, deffered tax expense, company size, and company age on tax avoidance. This study utilizes secondary data in the form of financial reports and annual reports from companies. The population used consists of all 44 mining companies registered on the Indonesia Stock Exchange (IDX) between 2017 and 2020. Purposive sampling with a sample size of 17 companies was the approach utilized to acquire the data. This study employs multiple linear regressions analaysis utilizing SPSS version 25.0. The result of the research state that profitability has a detrimental effect on tax avoidance. In the meanwhile, deffered tax expense, company size, and company age have no influence on tax avoidance.

Availability
Inventory Code Barcode Call Number Location Status
2207002702T76724T767242022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T767242022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xviii, 75 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.46 07
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
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No other version available

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