PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN KIMIA DAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020

SYAHREZA, FIRYAN and Yusnaini, Yusnaini and Budiman, Anton Indra (2022) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN KIMIA DAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of firm size, leverage, and capital intensity. The data in this study used a quantitative descriptive method. The population in this study are chemical companies, and companies listed on the Indonesia Stock Exchange in 2016 - 2020. Testing the research hypotheses using multiple linear regression analysis techniques, coefficient of determination (R2). The results of this study indicate that company size has no effect on tax avoidance. Leverage has an effect on tax avoidance. Capital intensity has an effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ukuran perusahaan, leverage, capital intensity
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Firyan Syahreza
Date Deposited:	19 Apr 2022 06:31
Last Modified:	19 Apr 2022 06:31
URI:	http://repository.unsri.ac.id/id/eprint/69197

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