eprintid: 41942
rev_number: 22
eprint_status: archive
userid: 12259
dir: disk0/00/04/19/42
datestamp: 2021-02-03 06:48:11
lastmod: 2021-06-17 05:28:27
status_changed: 2021-06-17 05:28:27
type: thesis
metadata_visibility: show
creators_name: WIDYASTUTY, NIM. 16830057
title: “PENGARUH PROFITABILITAS, LEVERAGE, CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE”
(Studi Kasus pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di ISSI Tahun 2014-2018)
ispublished: pub
subjects: mks
divisions: jur_mks
full_text_status: restricted
keywords: Tax Avoidance, Profitability, Leverage, Corporate Governance, Company Size
note: Pembimbing : Mukhammad Yazid Afandi, S.Ag., M.Ag.
abstract: Tax avoidance is an act of tax savings which is legal and still in the corridor of the law. This study aims to find out whether profitability, leverage, corporate governance, and company size affect tax avoidance. This research was conducted at the consumption industry sector companies listed on ISSI in the 2014-2018 study year. The research data uses secondary data accessed from the Indonesia Stock Exchange page. How to determine the sample using nonprobability sampling with purposive sampling technique so that it was obtained as many as 21 companies and the number of observations as much as 105 times. The data of this study were analyzed using panel data regression using Stata Corp 14.2 software. The results showed profitability had a negative effect on tax avoidance, while leverage and corporate governance had no effect on tax avoidance. Company size variable has a negative effect on tax avoidance.
date: 2020-01-27
date_type: published
pages: 137
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   WIDYASTUTY, NIM. 16830057  (2020) “PENGARUH PROFITABILITAS, LEVERAGE, CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE” (Studi Kasus pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di ISSI Tahun 2014-2018).  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/41942/12/16830057_BAB%20I%2C%20BAB%20V%2C%20DAFTAR%20PUSTAKA%2C.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/41942/13/16830057__BAB%20II%2C%20BAB%20III%2C%20BAB%20IV.pdf