Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/26070
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dc.contributor.advisorAnanda, Rana Fatinah-
dc.contributor.authorLimbong, Sri Muthia Putri-
dc.date.accessioned2024-12-18T07:21:31Z-
dc.date.available2024-12-18T07:21:31Z-
dc.date.issued2024-09-
dc.identifier.urihttps://repositori.uma.ac.id/handle/123456789/26070-
dc.description76 Halamanen_US
dc.description.abstractTujuan dari penelitian ini adalah untuk menganalisis dan mengetahui pengaruh ukuran perusahaan secara parsial terhadap tax avoidance, untuk menganalisis dan mengetahui pengaruh profitabilitas secara parsial terhadap tax avoidance, untuk menganalisis dan mengetahui pengaruh pengungkapan corporate social responsibility secara parsial terhadap tax avoidance dan untuk menganalisis dan mengetahui pengaruh ukuran perusahaan, profitabilitas dan pengungkapan corporate social responsibility secara simultan terhadap tax avoidance pada perusahaan Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah Pertambangan Batubara yang terdaftar di BEI sebanyak 22 perusahaan, dengan sampel penelitian dari 10 perusahaan dengan tahun pengamatan selama 6 tahun, dengan jumlah 60 sampel. Teknik pengumpulan data berupa dokumentasi. Teknik analisis yang dalam penelitian menggunakan aplikasi SPSS yang digunakan untuk statistic deskriptif, analisis Regresi Linear Berganda, Uji Parsial, Uji Determinan. Hasil Penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadap tax avoidance, profitabilitas berpengaruh positif dan signifikan terhadap tax avoidance, pengungkapan corporate social responsibility tidak memiliki pengaruh terhadap tax avoidance dan ukuran perusahaan, profitabilitas dan pengungkapan corporate social responsibility berpengaruh secara simultan terhadap tax avoidance pada perusahaan Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia. The purpose of this research is to analyze and determine the partial influence of company size on tax avoidance, to analyze and determine the partial influence of profitability on tax avoidance, to analyze and determine the influence of partial disclosure of corporate social responsibility on tax avoidance and to analyze and determine the influence company size, profitability and disclosure of corporate social responsibility simultaneously on tax avoidance in coal mining companies listed on the Indonesia Stock Exchange. The population in this research is 22 coal mining companies registered on the IDX, with research samples from 10 companies with 6 years of observation, with a total of 60 samples. The data collection technique is in the form of documentation. The analysis technique in the research uses the SPSS application which is used for descriptive statistics, Multiple Linear Regression analysis, Partial Test, Determinant Test. The research results show that company size has a positive and significant effect on tax avoidance, profitability has a positive and significant effect on tax avoidance, corporate social responsibility disclosure has no effect on tax avoidance and company size, profitability and corporate social responsibility disclosure have a simultaneous effect on tax avoidance. Coal Mining company listed on the Indonesia Stock Exchange.en_US
dc.language.isoiden_US
dc.publisherUniversitas Medan Areaen_US
dc.relation.ispartofseriesNPM;178330085-
dc.subjectUkuran Perusahaan, Profitabilitasen_US
dc.subjectPengungkapan Corporate Social Responsibilityen_US
dc.subjectTax Avoidanceen_US
dc.subjectCompany Sizeen_US
dc.subjectProfitabilityen_US
dc.subjectDisclosure of Corporate Social Responsibilityen_US
dc.titlePengaruh Ukuran Perusahaan, Profitabilitas dan Pengungkapan Corporate Social Responsibility Terhadap Tax Avoidance pada Perusahaan Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2021en_US
dc.title.alternativeThe Influence of Company Size, Profitability and Corporate Social Responsibility Disclosure Against Tax Avoidance in Coal Mining Companies Listed on the Indonesian Stock Exchange 2016-2021en_US
dc.typeThesisen_US
Appears in Collections:SP - Accountancy

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