PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022)

WAHYUNI, REZA PUTRI and Fuadah, Luk Luk (2023) PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (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 was aimed to measure and determine the influence of financial distress, profitability, leverage, and capital intensity on tax avoidance actions of mining sector companies listed on the Indonesia Stock Exchange. The population of this research was all mining sector companies listed on the Indonesia Stock Exchange during the period of 2018-2022. This research sample was obtained using purposive sampling method, there were 21 mining sector companies listed on the Indonesia Stock Exchange that completed the criteria. Thus, 105 data were obtained which were used as research sample. The data source in this research was obtained from the Indonesian Stock Exchange website. The data analysis technique used was multiple linear regression analysis using SPSS. As the results, it showed that financial distress and capital intensity had a negative and significant effect on tax avoidance. Meanwhile, profitability and leverage did not have any significant effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial Distress, Profitabilitas, Leverage, Capital Intensity, Tax Avoidance
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Reza Putri Wahyuni
Date Deposited:	04 Jan 2024 06:53
Last Modified:	04 Jan 2024 06:53
URI:	http://repository.unsri.ac.id/id/eprint/137452

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