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Pengaruh Ukuran Perusahaan, Leverage, Konservatisme Akuntansi, Intensity Inventory Dan Financial Distress Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Pertambangan Sub Sektor Batu Bara yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018) | Sukriya | Neo-Bis

Pengaruh Ukuran Perusahaan, Leverage, Konservatisme Akuntansi, Intensity Inventory Dan Financial Distress Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Pertambangan Sub Sektor Batu Bara yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018)

Uswidatus Sukriya, Muhammad Asim Asy'ari

Abstract


Penelitian ini bertujuan untuk mengetahu faktor-faktor yang mempengaruhi tingkat tax avoidance. Penelitian ini dilakukan pada perusahaan pertambangan sub sektor batu bara yang terdaftar di bursa efek Indonesia (BEI) pada tahun 2014-2018. Penetapan sampel dalam penelitian ini adalah Purposive Sampling dan diperoleh 10 perusahaan dengan total sampel 36. penelitian ini menggunakan pendekatan kuantitatif, menggunakan uji regeresi linier berganda. Hasil penelitian ini menunjukkan bahwa pengaruh ukuran perusahaan, leverage, konservatisme akuntansi, intensity inventory dan financial distress tidak berpengaruh terhadap tax avoidance.


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Semarang: Badan Peneliti Universitas Diponegoro




DOI: https://doi.org/10.21107/nbs.v12i2.28832

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