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Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur Sektor Otomotif Periode 2012-2019



The purpose of this research is to examine whether the influence of profitability, leverage and company size on tax avoidance in the automotive sector manufacturing companies in the 2012- 2019 period. The sample in this study consisted of four companies that entered consistently during the research year. The period used in this research is eight years, from 2012 until 2019. The analysis data technique is panel data regression. The method used is purposive sampling method. The results of this research indicate that partially the profitability variable has a negative effect on tax avoidance. Leverage has a positive effect on tax avoidance. Company size has no effect on tax avoidance. While simultaneous testing shows that the variable profitability, leverage and company size affect tax avoidance.


Ketersediaan

EKIDUPT210108330/EKIDUPT210108Perpustakaan PusatB A C A
D I T E M P A T

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Informasi Detil

Judul Seri
The International Journal of Business Review (The Jobs Review)
No. Panggil
330/EKIDUPT210108
Penerbit Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia: Bandung.,
Deskripsi Fisik
19 p.
Bahasa
Indonesia
ISBN/ISSN/NPM
2621-413X
Klasifikasi
330
Tipe Isi
text
Tipe Media
-
Tipe Pembawa
-
Edisi
Vol.3, No.2
Subyek
Info Detil Spesifik
-
Pernyataan Tanggungjawab

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