ETI PURWATI (2022) PENGARUH PROFITABILITAS, PROPORSI DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020). S1 thesis, Universitas Muhammadiyah Yogyakarta.

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Abstract

This study aims to determine the effect of profitability, proportion of the board of commissioners, institutional ownership, leverage, and firm size on tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The type of data used in this study is secondary data. Data were collected using purposive sampling method and obtained 131 samples. The analysis used in this study is multiple linear regression analysis with the help of SPSS 22.0 software. The results showed that profitability, the proportion of the board of commissioners, institutional ownership, and leverage had no significant effect on tax avoidance. While the size of the company has a positive and significant effect on tax avoidance.

Dosen Pembimbing: ANDAN YUNIANTO, S.E., M.SC., AK., CA | NIDN0501067502
Item Type: Thesis (S1)
Uncontrolled Keywords: TAX AVOIDANCE, PROFITABILITY, BOARD OF COMMISSIONERS PROPORTION, INSTITUTIONAL OWNERSHIP, LEVERAGE, COMPANY SIZE
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: M. Erdiansyah
Date Deposited: 20 Apr 2022 02:49
Last Modified: 20 Apr 2022 02:49
URI: https://etd.umy.ac.id/id/eprint/29610

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