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PENGARUH KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2015-2019

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ABSTRACT THE EFFECT OF ACCOUNTING CONSERVATISM ON TAX AVOIDANCE AT MINING COMPANIES SUBSECTOR OF COAL LISTED ON INDONESIA STOCK EXCHANGE 2015-2019 Written by: Kimberly Febby Bellakristy NIM: 1732002 The research was conducted with the aims of knowing how the effect of accounting conservatism toward tax avoidance. This research was conducted in subsector mining coal companies listed on the Indonesia Stock Exchange for the period 2015-2019. The sampling method is purposive sampling. Based on this method, 10 companies are acquired as a sample, with 5 years of observation periode. Thus, the sum of samples in this research is 50 samples. This research design used descriptive method with qualitative approach. Dependent variable and independent variable measured by the ratio scale. This research used descriptive statistical analysis, correlation, determination, significance test, and simple linear regression. The data obtained were collected in Ms. Excel Mac 2011 and then processed using SPSS 23. The results of this study indicate that the average companies does not consecutively use the principle of accounting conservatisme in presenting financial statement and companies do not carry out activities tax avoidance in succession. And the next result show that there is effect but not significant between accounting conservatism toward tax avoidance. Keyword: Accounting Conservatism, Tax Avoidance