“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)

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.

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	Text (“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)) 16830057__BAB II, BAB III, BAB IV.pdf - Published Version Restricted to Registered users only Download (4MB)

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.

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