Skripsi

PENGARUH PROFITABILITAS, LEVERAGE, DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK PADA SEKTOR PERBANKAN DI INDONESIA TAHUN 2020-2022.

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Penilaian

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This research aims to determine and analyze the influence of profitability, leverage and independent commissioners on tax avoidance in the banking sector in Indonesia in 2020-2022. This research is quantitative research. The type of data used is quantitative data which is panel data. The data collection technique uses the documentation method. The population of this study consisted of 104 companies. The sample selection used a purposive sampling technique to obtain a research sample of 48 banking companies for the 2020-2022 period. The data analysis technique uses descriptive statistical analysis and panel data regression with the eviews program. The results of this research are that profitability and independent commissioners have a significant positive effect, while leverage has a negative and significant effect on tax avoidance in the banking sector.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307006792	T135352	T1353522023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1353522023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2023

Collation

xx, 84 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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