eprintid: 78124
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/07/81/24
datestamp: 2026-09-11 02:25:50
lastmod: 2026-09-11 02:25:50
status_changed: 2026-09-11 02:25:50
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Angeline Wita Pramesti, NIM.: 22108040043
title: PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE TAHUN 2020-2024
ispublished: pub
subjects: 657.42
divisions: ak_syar
full_text_status: restricted
keywords: Profitabilitas, Leverage, Ukuran Perusahaan, Penghindaran Pajak
note: Dinik Fitri Rahajeng Pangestuti, S.E., M.Ak.
abstract: This study aims to analyze the influence of profitability, leverage, and company size on tax avoidance in companies in the Food and Beverage sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The data used is secondary data in the form of annual financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The research sample consisted of 30 companies with a total of 109 observations analyzed using panel data regression. The results of the study show that profitability has a negative and significant effect on tax avoidance, leverage has no effect on tax avoidance, while company size has a positive and significant effect on tax avoidance.
date: 2026-07-23
date_type: published
pages: 126
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Angeline Wita Pramesti, NIM.: 22108040043  (2026) PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE TAHUN 2020-2024.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/78124/1/22108040043_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/78124/2/22108040043_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf