THE EFFECT OF PROFITABILITY, FIRM SIZE, SALES GROWTH, CORPORATE SOCIAL RESPONSIBILITY AND CAPITAL INTENSITY AGAINST TAX AVOIDANCE ON MANUFACTURING COMPANIES (Listed on the Indonesia Stock Exchange in 2014-2018)

YUSUF, NABILA QOTRUNNADA LIANA and Fuadah, Luk Luk and Kalsum, Umi (2020) THE EFFECT OF PROFITABILITY, FIRM SIZE, SALES GROWTH, CORPORATE SOCIAL RESPONSIBILITY AND CAPITAL INTENSITY AGAINST TAX AVOIDANCE ON MANUFACTURING COMPANIES (Listed on the Indonesia Stock Exchange in 2014-2018). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031381621113.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01031381621113_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (4MB) | Request a copy
Preview	Text RAMA_62201_01031381621113_0011057401_0203078202_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB) | Preview
	Text RAMA_62201_01031381621113_0011057401_0203078202_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (174kB) | Request a copy
	Text RAMA_62201_01031381621113_0011057401_0203078202_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (124kB) | Request a copy
	Text RAMA_62201_01031381621113_0011057401_0203078202_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (184kB) | Request a copy
	Text RAMA_62201_01031381621113_0011057401_0203078202_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (85kB) | Request a copy
	Text RAMA_62201_01031381621113_0011057401_0203078202_06_Ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (89kB) | Request a copy
	Text RAMA_62201_01031381621113_0011057401_0203078202_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (620kB) | Request a copy

Abstract

This study aims to find empirical evidence of the effect of profitability, firm size, sales growth, corporate social responsibility and capital intensity against tax avoidance. This research is quantitative descriptive. The data used in this study are secondary data in the form of annual reports and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange and also some data obtained from the company's website. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study used a purposive sampling method to obtain 38 companies that met the criteria and finally obtained 190 data that could be further processed. This study uses multiple linear regression analysis with SPSS 23.0 program. The results showed profitability and CSR variables had a significant negative effect, while capital intensity had a significant positive effect against tax avoidance. However, firm size and sales growth variables have no effect against tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitability, Firm Size, Sales Growth, Corporate Social Responsibility, Capital Intensity, Tax Avoidance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 6904 not found.
Date Deposited:	26 Aug 2020 03:17
Last Modified:	26 Aug 2020 03:17
URI:	http://repository.unsri.ac.id/id/eprint/33440

Actions (login required)

View Item