@thesis{thesis,
		author={ANISA  and Arista  and Luk Luk },
		title ={PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Pertambangan Subsektor Batubara yang Terdaftar di Bursa Efek Tahun 2013-2017)},
		year={2018},
		url={https://repository.unsri.ac.id/10099/},
		abstract={The aim of this study to analyze and explain the influence of company characteristics, namely Profitability, Leverage, and Company Size on Tax Avoidance. The theory of research is agency theory which is the research uses secondary data in the form of financial statements of 8 companies from a total of 22 Coal Subsector Mining companies Listed on the Indonesia Stock Exchange in 2013-2017. The results of research is found that the greater the value of profitability and leverage the company tends to be small, the Tax Avoidance of the company, on the contrary the larger the size of a company, the greater the Tax Avoidance of a company.}
		}