PENGARUH UKURAN PERUSAHAAN (SIZE), LEVERAGE, PROFITABILITAS, SALES GROWTH, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2020

APSARI, CITRA TRI and Ermadiani, Ermadiani and Hidayat, Muhammad (2023) PENGARUH UKURAN PERUSAHAAN (SIZE), LEVERAGE, PROFITABILITAS, SALES GROWTH, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2020. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari Ukuran Perusahaan (SIZE), Leverage, Profitabilitas, Sales Growth, dan Capital Intensity terhadap Penghindaran Pajak. Populasi dalam penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2020 dengan populasi sebanyak 134 perusahaan. Teknik pengambilan sampel menggunakan Teknik purposive sampling sehingga jumlah sampel yang diteliti sebanyak 33 perusahaan. Hasil penelitian ini menunjukan bahwa leverage dan capital intensity berpengaruh positif signifikan. Ukuran perusahaan dan sales growth tidak berpengaruh signifikan. Profitabilitas berpengaruh negatif signifikan.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penghindaran Pajak, Ukuran Perusahaan, Leverage, Profitabilitas, Sales Growth, Capital Intensity.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Citra Tri Apsari
Date Deposited:	20 Sep 2023 06:28
Last Modified:	20 Sep 2023 06:28
URI:	http://repository.unsri.ac.id/id/eprint/128893

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