PENGARUH INTENSITAS MODAL, KEPEMILIKAN MANAJERIAL, KONSERVATISME AKUNTANSI, LEVERAGE, DAN SUSTAINABILITY REPORTING TERHADAP PENGHINDARAN PAJAK

CANDRA, ADELA PARAMITHA and Daud, Rochmawati (2023) PENGARUH INTENSITAS MODAL, KEPEMILIKAN MANAJERIAL, KONSERVATISME AKUNTANSI, LEVERAGE, DAN SUSTAINABILITY REPORTING TERHADAP PENGHINDARAN PAJAK. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims tp analyse the influence of capital intensity, managerial ownership, accounting conservatism, leverage, and sustainability reporting of tax avoidance by focusing on Banking Subsector companies listed in IDX with research period in 2019-2021. The data used in this research are secondary data in the form of the company’s annual financial report and sustainability report. The sampling section method used was purposive sampling and obtained 14 companies with a total of 42 samples. The analytical tool used in this study was the linear regression analysis. The result of this research showed that managerial ownership has a positive effect on tax avoidance while capital intensity, accouting conservatism, leverage, and sustainability reporting do not have a effect on the tax avoindance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax avoidance, Capital intensity, Managerial owenership, Accounting conservatism, Leverage, Sustainability reporting
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:	Adela Paramitha Candra
Date Deposited:	13 Mar 2023 05:28
Last Modified:	13 Mar 2023 05:28
URI:	http://repository.unsri.ac.id/id/eprint/90653

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