Skripsi
PENGARUH PROFITABILITAS, LEVERAGE, SALES GROWTH, DAN FIRM SIZE TERHADAP TAX AVOIDANCE (STUDI KASUS PADA PERUSAHAAN SEKTOR PERTAMBANGAN DAN SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2022).
This research aims to determine the effect of profitability, leverage, sales growth, and firm size on tax avoidance. This research focuses on mining and agricultural sector companies listed on the Indonesia Stock Exchange in 2017-2022 with a population of 124 companies. The type of data used in the research is secondary data in the form of financial reports of mining sector and agricultural sector companies listed on the Indonesia Stock Exchange for 2017-2022. Determining the number of samples used the purposive sampling method with a total sample of 14 companies. The data analysis technique used is multiple linear regression analysis and data processing using SPSS version 26.0 tools. The research results show that profitability, leverage, and firm size have a significant effect on tax avoidance, while sales growth does not have a significant effect on tax avoidance.
Inventory Code | Barcode | Call Number | Location | Status |
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2307006241 | T130066 | T1300662023 | Central Library (Referens) | Available |
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