PENGARUH INTENSITAS MODAL, FINANCIAL DISTRESS, RISIKO LITIGASI, KONSERVATISME AKUNTANSI DAN PROFITABILITAS TERHADAP INSENTIF PAJAK (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA TAHUN 2018-2022)

MENDROFA, MALVI KENNI CATERINE and Kalsum, Umi (2024) PENGARUH INTENSITAS MODAL, FINANCIAL DISTRESS, RISIKO LITIGASI, KONSERVATISME AKUNTANSI DAN PROFITABILITAS TERHADAP INSENTIF PAJAK (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA TAHUN 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to find out whether capital intensity, financial distress, litigation risk, accounting conservatism and profitability have an effect on tax incentives. The type of data used in this research is secondary data listed on the Indonesia Stock Exchange, namely company annual reports. The research population is manufacturing sector companies during the 2018-2022 period. Sampling was carried out using a purposive sampling method with a total sample of 335 companies. The analytical method used is multiple linear regression analysis. The research results show that capital intensity, financial distress, profitability have an effect on tax incentives, then litigation risk and accounting conservatism have no effect on tax incentives. This research has limitations, namely that the observation period in this research is still relatively short, namely 5 years starting from 2018-2022 and there is a lack of literature or theories that support conducting research.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Intensitas Modal, Financial Distress, Risiko Litigasi Konservatisme Akuntansi, Profitabilitas dan Insentif Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Malvi Kenni Caterine Mendrofa
Date Deposited:	15 Jul 2024 08:33
Last Modified:	15 Jul 2024 08:33
URI:	http://repository.unsri.ac.id/id/eprint/150963

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