PENGARUH PROFITABILITY, LEVERAGE, CAPITAL INTENSITY, INVENTORY INTENSITY, COMPANY SIZE TERHADAP TAX PLANNING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2022)

ANGGRAINI, ADHELIA and Kalsum, Umi (2023) PENGARUH PROFITABILITY, LEVERAGE, CAPITAL INTENSITY, INVENTORY INTENSITY, COMPANY SIZE TERHADAP TAX PLANNING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2022). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031281924048.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (5MB) | Request a copy
	Text RAMA_62201_01031281924048_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (10MB) | Request a copy
	Text RAMA_62201_01031281924048_0203078202_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (2MB)
	Text RAMA_62201_01031281924048_0203078202_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (789kB) | Request a copy
	Text RAMA_62201_01031281924048_0203078202_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (750kB) | Request a copy
	Text RAMA_62201_01031281924048_0203078202_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01031281924048_0203078202_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (510kB) | Request a copy
	Text RAMA_62201_01031281924048_0203078202_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (534kB) | Request a copy
	Text RAMA_62201_01031281924048_0203078202_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy

Abstract

This research aims to examine and analyze the influence of Profitability, Leverage, Capital Intensity, Inventory Intensity, and Company Size on Tax Planning (An Empirical Study on Manufacturing Companies listed on the Indonesia Stock Exchange in the Years 2018-2022). The research period spans five years, from 2018 to 2022. This study adopts a quantitative approach utilizing secondary data. Data collection techniques involve literature study and documentation. The population consists of all manufacturing companies listed on the Indonesia Stock Exchange in the years 2018-2022. The sampling technique employs purposive sampling with predetermined criteria, resulting in 65 company samples. The data analysis method used is multiple linear regression analysis with SPSS 25 software as the testing tool. The research findings indicate that partially, Profitability, Capital Intensity, and Inventory Intensity have a positive and significant influence on Tax Planning. Conversely, Leverage has a negative and significant influence on Tax Planning, while Company Size does not significantly affect Tax Planning. Simultaneously, Profitability, Leverage, Capital Intensity, Inventory Intensity, and Company Size significantly influence tax planning.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitability, Leverage, Capital Intensity, Inventory Intensity, Company Size, Tax Planning
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Adhelia Anggraini
Date Deposited:	21 Aug 2023 08:41
Last Modified:	21 Aug 2023 08:41
URI:	http://repository.unsri.ac.id/id/eprint/126874

Actions (login required)

View Item