PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE DAN FIRM SIZE TERHADAP TAX AVOIDANCE PADA SEKTOR PERTAMBANGAN BATUBARA PERIODE 2015-2020

Souhoka, Jessica (2022) PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE DAN FIRM SIZE TERHADAP TAX AVOIDANCE PADA SEKTOR PERTAMBANGAN BATUBARA PERIODE 2015-2020. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

This study aims to examine the effect of Managerial Ownership, Leverage and Firm Size on Tax Avoidance in coal mining companies for the period 2015-2020. This study uses quantitative research with a descriptive approach and is processed by the Eviews 9 application. The population of this study is coal companies for the 2015-2020 period with a total sampel of 5 companies. The data in this study are secondary data. Data collection techniques using the documentation method through the official webstite of the Indonesia Stock Exchange (IDX). The results of the study prove that Managerial Ownership, Leverage, and Firm Size have no effect on Tax Avoidance. Penelitian ini bertujuan untuk menguji pengaruh Kepemilikkan Manajerial, Leverage dan Firm Size terhadap Tax avoidance pada perusahaan pertambangan batubara periode 2015-2020. Penelitian ini menggunakan penelitian kuantitatif dengan pendekatan deskriptif dan diolah oleh aplikasi Eviews 9. Populasi dari penelitian ini adalah perusahaan batubara periode 2015-2020 dengan jumlah sampel sebanyak 5 perusahaan. Data dalam penelitian ini adalah data sekunder. Teknik pengumpulan data dengan metode dokumentasi melalui situs resmi Bursa Efek Indonesia (BEI). Hasil penelitian membuktikan bahwa Kepemilikan Manajerial, Leverage, dan Firm Size tidak berpengaruh terhadap Tax Avoidance.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorSulistyowati, Sulistyowati0326097701sulistyowati@stei.ac.id
Uncontrolled Keywords: Tax Avoidance, Kepemilikan Manajerial, Leverage, Firm Size
Subjects: Akuntansi > Akuntansi Manajemen
Divisions: S1 Akuntansi
Depositing User: Jessica Souhoka
Date Deposited: 21 Jul 2022 03:29
Last Modified: 21 Jul 2022 03:29
URI: http://repository.stei.ac.id/id/eprint/7720

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