PENGARUH CAPITAL INTENSITY, LEVERAGE, LIKUIDITAS, CORPORATE SOCIAL RESPONSIBILITY DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK

NABILA, HAPSARI and Fuadah, Luk Luk (2023) PENGARUH CAPITAL INTENSITY, LEVERAGE, LIKUIDITAS, CORPORATE SOCIAL RESPONSIBILITY DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini menganalisis pengaruh capital intensity, laverage, likuiditas, coporate social responsibility dan kompensasi rugi fiskal terhadap penghindaran pajak. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan diperoleh 27 sampel data yang sesuai dengan kriteria pemilihan sampel tahun 2017-2021. Hasil penelitian ini menunjukkan bahwa intensitas modal berpengaruh positif signifikan dan kompensasi kerugian fiskal berpengaruh negatif signifikan. Leverage, likuiditas, dan tanggung jawab sosial perusahaan berpengaruh tidak signifikan terhadap penghindaran pajak

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penghindaran Pajak, Capital Intensity, Laverage, Likuiditas, Coporate Social Responsibility, Kompensasi Rugi Fiskal
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Hapsari Nabila
Date Deposited:	17 Mar 2023 05:55
Last Modified:	17 Mar 2023 05:55
URI:	http://repository.unsri.ac.id/id/eprint/91064

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