“PENGARUH KEPEMILIKAN MANAJERIAL, PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN JASA SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 - 2020”

Hidayati, Siti Nurul (2022) “PENGARUH KEPEMILIKAN MANAJERIAL, PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN JASA SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 - 2020”. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.

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Abstract

This study aims to determine and analyze the influence of managerial ownership, profitability and leverage on tax avoidance in financial sector service companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The research uses a quantitative approach. The population in this study are financial sector service companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period, totaling 94 companies. Determination of the sample in this study using purposive sampling technique, in order to obtain 6 companies with the number of observations as many as 30 companies. Based on the results of the study, it shows that profitability as measured using ROA has an effect on tax avoidance, while managerial ownership and leverage as measured using DER have no effect on tax avoidance

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Managerial Ownership, Leverage, Profitability and Tax Avoidance.
Subjects: Accounting > Tax
Accounting > Tax
Divisions: Faculty of Economic & Business > Bachelor of Accountancy
Depositing User: Perpus Ubhara Surabaya
Date Deposited: 27 Feb 2024 03:53
Last Modified: 27 Feb 2024 03:53
URI: http://eprints.ubhara.ac.id/id/eprint/2313

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