PENGARUH LIKUIDITAS, CAPITAL INTENSITY DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BEI TAHUN 2015-2020)

PUTRI, RIRI ANDIKA and Aspahani, Aspahani and Hidayat, Muhammad (2021) PENGARUH LIKUIDITAS, CAPITAL INTENSITY DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BEI TAHUN 2015-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of liquidity, capital intensity and sales growth on tax avoidance. This study uses descriptive quantitative methods. Population in this research is agricultural sector companies listed on Indonesia Stock Exchange (IDX). The purpose sampling method was used to select the sample of this study which consists of 7 companies during 6 years of research with the result that the total sample of this study was 42 companies. The hypothesis used multiple linear regression analysis by using SPSS Version 25. The results of this study indicate that Liquidity has a significant effect on tax avoidance. Capital Intensity has no effect on tax avoidance. Sales Growth has a significant effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penghindaran Pajak, Likuiditas, Capital Intensity, Sales Growth
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	RIRI ANDIKA PUTRI
Date Deposited:	10 Sep 2021 07:13
Last Modified:	10 Sep 2021 07:13
URI:	http://repository.unsri.ac.id/id/eprint/53790

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