PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, SALES GROWTH, CAPITAL INTENSITY DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2019-2022

SABRINA, INKALLYA BELA PUTRI and Hidayat, Muhammad (2023) PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, SALES GROWTH, CAPITAL INTENSITY DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2019-2022. Undergraduate thesis, Sriwijaya University.

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Abstract

This research was aimed to measure and determine the effect of profitability, leverage, firm size, sales growth, capital intensity, and institutional ownership on tax avoidance actions of basic industrial and chemical companies listed on IDX. The population of thid research was all basic industrial and chemical companies listed on IDX during the period of 2019-2022. This research sample was obtained using purposive sampling, there were 10 basic industrial and chemical companies listed on IDX that completed the criteria. Thus, 40 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 linier regression analysis using SPSS. As the result, it showed that profitability, capital intensity and institutional ownership have a significant effect on tax avoidance, Meanwhile leverage, company size and sales growth do not have a significant effect on tax avoidance. Profitability, leverage, company size, sales growth, capital intensity and institutional ownership simultaneously influence tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, Leverage, Ukuran Perusahaan, Sales Growth, Capital Intensity, Kepemilikan Institusional, Tax Avoidance
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Inkallya Bela Putri Sabrina
Date Deposited:	04 Jan 2024 06:57
Last Modified:	04 Jan 2024 06:57
URI:	http://repository.unsri.ac.id/id/eprint/137458

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