PENGARUH RETURN ON ASSETS (ROA), LEVERAGE, FIRM SIZE, KEPEMILIKAN INSTITUSIONAL DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2020

SULISTIANI, DIAH and Fuadah, Luk Luk and Kalsum, Umi (2022) PENGARUH RETURN ON ASSETS (ROA), LEVERAGE, FIRM SIZE, KEPEMILIKAN INSTITUSIONAL DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2020. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was to determine the effect of Return On Assets, Leverage, Firm Size, Institutional Ownership and Capital Intensity on Tax Avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period of 2015-2020. The technique in taking the sample using purposive sampling method. The sample data is from 25 companies. Based on the results of data analysis of the Effect of Return On Assets, Leverage, Firm Size, Institutional Ownership and Capital Intensity on Tax Avoidance in Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2020 period, it can be obtained: Return on assets has no effect on tax avoidance, Leverage has a significant effect on tax avoidance, firm size has a significant effect on tax avoidance, institutional ownership has a significant effect on tax avoidance, Capital intensity has a significant effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Return On Assets (ROA), Leverage, Firm Size, Kepemilikan Institusional, Capital Intensity, Tax Avoidance.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Diah Sulistiani
Date Deposited:	30 Aug 2022 07:14
Last Modified:	30 Aug 2022 07:14
URI:	http://repository.unsri.ac.id/id/eprint/78108

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