PENGARUH INTENSITAS PERSEDIAAN, CORPORATE SOCIAL RESPONSIBILITY, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2022

EFENDI, ANGELICA YUSNITA PUTRI and Ermadiani, Ermadiani (2024) PENGARUH INTENSITAS PERSEDIAAN, CORPORATE SOCIAL RESPONSIBILITY, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2022. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine the influence of Inventory Intensity, Corporate Social Responsibility, and Profitability on Tax Avoidance. The population in this research is Property and Real Estate sector companies listed on the IDX in 2020-2022. The data used is secondary time series data sourced from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the official websites of related companies. Sampling was carried out using a purposive sampling method and 33 research samples were obtained. The data analysis used is multiple linear regression analysis with the help of SPSS version 29 software. The results of the research show that Inventory Intensity and Profitability have a positive impact on Tax Avoidance. Meanwhile, CSR has a negative impact on Tax Avoidance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Intensitas Persediaan, Corporate Social Responsibility, Profitabilitas, Tax Avoidance
Subjects: H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Angelica Yusnita Putri Efendi
Date Deposited: 20 May 2024 06:31
Last Modified: 20 May 2024 06:31
URI: http://repository.unsri.ac.id/id/eprint/144433

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