PENGARUH LEVERAGE, PROFITABILITAS, INTENSITAS MODAL DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN DAN PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

CANDRAKANTA, ALOYSIUS BAGAS and Meutia, Inten and Safitri, Rika Henda (2021) PENGARUH LEVERAGE, PROFITABILITAS, INTENSITAS MODAL DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN DAN PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine how the effect of leverage, profitability, capital intensity and corporate governance on tax avoidance in mining and agricultural companies listed on the Indonesian stock exchange during 2015-2019. The results of this research indicate that leverage, profitability, capital intensity and corporate governance have a positive effect on tax avoidance in mining and agricultural companies. The results also show that companies which have strong resources to manage fixed assets, debt components and the number of independent commissioners have a tendency to practice tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Leverage, Profitabilitas, Intensitas Modal, Corporate Governance, Penghindaran Pajak
Subjects:	H Social Sciences > HB Economic Theory > HB71-74 Economics as a science. Relation to other subjects
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 11184 not found.
Date Deposited:	10 Mar 2021 07:26
Last Modified:	10 Mar 2021 07:26
URI:	http://repository.unsri.ac.id/id/eprint/43637

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