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PENGARUH PROFITABILITAS, LIKUIDITAS, DAN RASIO AKTIVITAS TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTANIAN DI BURSA EFEK INDONESIA)

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This study aims to analyze the effect of profitability, liquidity, and activity ratio on tax avoidance. This study uses descriptive quantitative methods. Population in this research is agricultural sector companies listed on the Indonesia Stock Exchange 2015-2019. The purposive sampling method was used to select the sample of this study which consists of 7 companies during 5 years of research with the result that the total sample of this study was 35 companies. The hypothesis used multiple linier regression analysis by using SPSS Version 24. The results of this study indicate that Profitability has a significant negative effect on tax avoidance. Liquidity has no effect on tax avoidance. Activity Ratio has a significant negative effect on tax avoidance.

Availability
Inventory Code Barcode Call Number Location Status
2007000277T37694T376942020Central Library (REFERENCES)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T376942020
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xv, 66 hlm.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
336.207
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi Perpajakan
Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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