PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2020

EL AMIN, MOHD. ISNAENI and Ermadiani, Ermadiani and Patmawati, Patmawati (2022) PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2020. Undergraduate thesis, sriwijaya university.

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Abstract

THIS RESEARCH AIMS TO EXAMINE THE EFFECT OF PROFITABILITY, LEVERAGE, FIRM SIZE AND CAPITAL INTENSITY ON TAX AVOIDANCE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2016 – 2020, TO TEST THIS EFFECT USING SPSS VERSION 22.0. THE DATA IN THIS STUDY USED A QUANTITATIVE DESCRIPTIVE METHOD. THE POPULATION IN THIS STUDY IS THE FINANCIAL STATEMENTS OF MANUFACTURING COMPANIES LISTED ON THE IDX, THE SAMPLE IN THIS STUDY USED 250 SAMPLES FROM 50 MANUFACTURING COMPANIES LISTED ON THE IDX IN 2016 - 2020. THE SAMPLING METHOD USED PURPOSIVE SAMPLING. THE RESULTS OF THIS STUDY INDICATE THAT PROFITABILITY, LEVERAGE, FIRM SIZE AND CAPITAL INTENSITY HAVE A SIGNIFICANT EFFECT ON TAX AVOIDANCE KEYWORDS : PROFITABILITY, LEVERAGE, FIRM SIZE, CAPITAL INTENSITY, TAX AVOIDANCE

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: profitabilitas, laverage, ukuran perusahaan
Subjects: H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
H Social Sciences > HG Finance > HG4551-4598 Stock exchanges
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 10036 not found.
Date Deposited: 16 Feb 2022 08:35
Last Modified: 16 Feb 2022 08:35
URI: http://repository.unsri.ac.id/id/eprint/63545

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