PENGARUH BEBAN PAJAK KINI, RASIO LIKUIDITAS, DAN STRUKTUR MODAL TERHADAP PENGHINDARAN PAJAK PADA SUBSEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2020-2024

RAMADHANI, SYABINA NUR ALQAMAR and Ermadiani, Ermadiani (2025) PENGARUH BEBAN PAJAK KINI, RASIO LIKUIDITAS, DAN STRUKTUR MODAL TERHADAP PENGHINDARAN PAJAK PADA SUBSEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2020-2024. Undergraduate thesis, Sriwijaya University.

Preview	Image RAMA_62201_ 01031282126079_cover.jpg - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (264kB) | Preview
	Text RAMA_62201_01031282126079.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01031282126079_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (6MB) | Request a copy
	Text RAMA_62201_ 01031282126079_0020086602_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (992kB)
	Text RAMA_62201_01031282126079_0020086602_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (472kB) | Request a copy
	Text RAMA_62201_01031282126079_0020086602_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (401kB) | Request a copy
	Text RAMA_62201_01031282126079_0020086602_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (489kB) | Request a copy
	Text RAMA_62201_01031282126079_0020086602_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (267kB) | Request a copy
	Text RAMA_62201_01031282126079_0020086602_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (261kB) | Request a copy
	Text RAMA_62201_01031282126079_0020086602_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (598kB) | Request a copy

Abstract

This study aims to examine the effect of current tax expense, liquidity ratio, and capital structure on tax avoidance. The object of this research is property and real estate sub-sector companies listed on the idx from 2020-2024. Using a purposive sampling method, a total of 16 companies were selected as the research sample. The independent variabels in this study are current tax expense, liquidity ratio, and capital structure, while the dependent variable is tax avoidance. This study employs a quantitative approach using secondary data. The data were analyzed using multiple linier regression analysis with SPSS version 26 as the analytical tool. The result indicate that current tax expense and capital structure have a positive and significant effect on tax avoidance, whereas the liquidity ratio has no significant effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Current tax expense, Liquidity ratio, Capital Structure, Tax Avoidance
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Syabina Nur Alqamar Ramadhani
Date Deposited:	17 Jun 2025 06:40
Last Modified:	17 Jun 2025 06:40
URI:	http://repository.unsri.ac.id/id/eprint/175693

Actions (login required)

View Item