PENGARUH LEVERAGE, CAPITAL INTENSITY, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

HANIFAH, IRNA NIFIANI and Hidayat, Muhammad (2023) PENGARUH LEVERAGE, CAPITAL INTENSITY, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine the effect of leverage, capital intensity, inventory intensity and sales growth on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange 2018-2022. The sampling method used a purposive sampling method and 17 companies were obtained as samples with a research period of 5 years, resulting in 85 observations. The data analysis used is a multiple linear regression analysis technique using SPSS version 25 software. The results of this research show that the leverage and capital intensity variables have an effect on tax avoidance, while inventory intensity and sales growth have no effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Leverage, Capital Intenstity, Inventory Intensity, Sales Growth dan Penghindaran Pajak
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Irna Nifiani Hanifah
Date Deposited:	16 Nov 2023 06:31
Last Modified:	16 Nov 2023 06:31
URI:	http://repository.unsri.ac.id/id/eprint/130588

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