Juniarti, Eva (2023) PENGARUH PROFITABILITAS, FIRM SIZE, DAN LEVERAGE TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2017- 2021). Undergraduate Thesis thesis, UIN Raden Fatah Palembang.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Firm Size dan Leverage terhadap Tax Avoidance pada Bank Umum Syariah di Indonesia. Populasi dalam penelitian ini adalah 12 Bank Umum Syariah di Indonesia selama tahun 2017-2021. Sampel dalam penelitian ini menggunakan metode purvosive sampling dan diperoleh 9 Bank Umum Syariah dengan kriteria yang ditentukan. Penelitian ini menggunakan analisis linear berganda, uji asumsi klasik dan uji hipotesis dengan menggunakan alat analisis SPSS. Hasil penelitian menunjukkan bahwa profitabilitas, Firm Size dan Leverage tidak berpengaruh terhadap Tax Avoidance. Hasil secara simultan menunjukkan bahwa profitabilitas, Firm Size dan Leverage berpengaruh terhadap Tax Avoidance. Kata Kunci : Profitabilitas, Firm Size, Leverage, Tax Avoidance ABSTRACT This research aims to determine the influence of profitability, Firm Size and Leverage on tax avoidance on islamic banks in Indonesia. The population in this study is 12 ilamic banks in Indonesia during 2017 to 2021. The sampling technique used is purvosive sampling and obtained 9 banks according to the specified criteria. Data analyze methode used in this study were multiple linear regression analysis, the classical assumption test and hyphotesis test with SPSS Program. The result show that profitability , Firm Size and Leverage has no affect on tax avoidance. However profitability, Firm Size and Leverage simultaneously affect on tax avoidance. Keywords : Profitability, Firm Size, Leverage, Tax Avoidance
Item Type: | Thesis (Undergraduate Thesis) |
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Uncontrolled Keywords: | Profitabilitas, Firm Size, Leverage, Tax Avoidance |
Subjects: | 300 Ilmu sosial, Sosiologi dan Antropologi > 330 Ekonomi > Keuangan negara > Pajak dan perpajakan Ekonomi dan Bisnis Islam > Perbankan Syariah |
Depositing User: | EVA JUNIARTI 1830603182 |
Date Deposited: | 05 Aug 2025 08:16 |
Last Modified: | 05 Aug 2025 08:16 |
URI: | http://repository.radenfatah.ac.id/id/eprint/48519 |
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