PENGARUH FIRM SIZE, INVENTORY INTENSITY, FIXED ASSET INTENSITY, SALES GROWTH TERHADAP TINDAKAN PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021)

GUSMARANI, ALDA and Patmawati, Patmawati (2023) PENGARUH FIRM SIZE, INVENTORY INTENSITY, FIXED ASSET INTENSITY, SALES GROWTH TERHADAP TINDAKAN PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This research was aimed to measure and determine the influence of firm size, inventory intensity, fixed asset intensity, and sales growth on tax avoidance actions of primary consumer goods companies listed on the Indonesia Stock Exchange 2019-2021. The population of this research was all primary consumer goods companies listed on the Indonesia Stock Exchange during the period of 2019-2021. This research sample was obtained using purposive sampling method, there were 42 primary consumer good companies listed on the Indonesia Stock Exchange that completed the criteria. Thus, 126 data were obtained which were used as research sample. The data source in this research was obtained from the Indonesian Stock Exchange website. The data analysis technique used was multiple linear regression analysis using SPSS. As the results, it showed that inventory intensity and sales growth had a significant effect on tax avoidance. Meanwhile, firm size and fixed asset intensity did not have any significant effect on tax avoidance. Keywords: Firm Size, Inventory Intensity, Fixed Asset Intensity, Sales Growth, Tax Avoidance

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Firm Size, Inventory Intenisty, Fixed Asset Intensity, Sales Growth, Penghindaran Pajak
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Alda Gusmarani
Date Deposited:	18 Oct 2023 05:18
Last Modified:	18 Oct 2023 05:18
URI:	http://repository.unsri.ac.id/id/eprint/129912

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