PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstract views: 73
DOI:
https://doi.org/10.36456/jsbr.v3i3.6211
Keywords:
Profitabilitas, Likuiditas, Ukuran Perusahaan, Tax AvoidanceAbstract
Penelitian ini menganalisa pengaruh profitabilitas, likuiditas serta ukuran perusahaan pada tax
avoidance dalam lenbaga perbankan yang telah didaftarkan di BEI periode 2017-2019. Kajian ini memakai
metode purposive sampling sehingga didapatkan sampel sejumlah 10 lembaga usaha. Analisa datanya
dijalankan dengan memakai analisa linier berganda. Hasil dari kajian ini memperlihatkan jika profitabilitas
memberikan pengaruh negatif serta signifikan pada tax avoidance, profitabilitas, likuiditas serta ukuran
perusahaan tidak memberi pengaruh secara simultan pada tax avoidance.
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