SKRIPSI: Pengaruh Leverage, Profitabilitas dan Pertumbuhan Penjualan terhadap Penghindaran Pajak pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2022

Ranna, Riyana (2024) SKRIPSI: Pengaruh Leverage, Profitabilitas dan Pertumbuhan Penjualan terhadap Penghindaran Pajak pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2022. Masters thesis, STIM YKPN Yogyakarta.

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Abstract

This research aims to test and analyze the effect of leverage, profitability and sales growth on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. As for tax avoidance, it is proxied using CETR. The population in this research is mining sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The total sample was 11 companies obtained using the purposive sampling method. The data analysis method used is panel data regression analysis. The conclusion of this research is that leverage has a negative effect on tax avoidance, profitability has a negative effect on tax avoidance, and sales growth has a negative effect on tax avoidance.

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