Pengaruh Kinerja Keuangan Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Energi Periode 2018-2020)

Angelia, Rani and Wijaya, Rico and Mansur, Fitrini (2022) Pengaruh Kinerja Keuangan Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Energi Periode 2018-2020). S1 thesis, UNIVERSITAS JAMBI.

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Official URL: https://repository.unja.ac.id/

Abstract

This study aims to determine the effect of financial performance on tax avoidance with company size as a moderating variable in energy sector companies on the Indonesia Stock Exchange in 2018-2020. The population of this research is 74 companies in the energy sector. The sampling technique used purposive sampling as many as 27 companies in the energy sector. The analytical tool software used for data processing is WarpPLS version 7. The results of this study are 1) Profitability has an effect on tax avoidance. 2) Liquidity has no effect on tax avoidance. 3) Solvency/Leverage has an effect on tax avoidance. 4) Firm size is not able to moderate the effect of Profitability, Liquidity, and Solvency on tax avoidance.

Type: Thesis (S1)
Subjects: L Education > L Education (General)
L Education > LA History of education
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: ANGELIA
Date Deposited: 06 Jul 2022 06:36
Last Modified: 06 Jul 2022 06:36
URI: https://repository.unja.ac.id/id/eprint/36298

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