PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) SELAMA PANDEMI COVID-19

PUTRI, NAMIRA ADHINA and Abukosim, Abukosim and Efriandy, Iwan (2024) PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) SELAMA PANDEMI COVID-19. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to identify and analyze the influence of factors such as capital intensity, profitability and leverage on tax avoidance practices in tourism, restaurant and hotel subsector companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic. This research uses secondary data from financial reports of companies in the tourism, restaurant and hotel sub-sectors for 2020- 2022. The data collection technique is documentation with a sample of 27 companies listed on the Indonesia Stock Exchange. Data analysis includes descriptive statistical tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The sample was selected by purposive sampling. The focus of the research is the influence of capital intensity, profitability and leverage on tax avoidance during the Covid-19 pandemic. The research results found that factors such as capital intensity and profitability had a significant influence on tax avoidance practices in tourism, restaurant and hotel subsector companies during the Covid-19 pandemic.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitability, Capital Intensity, Leverage, Tax Avoidance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Namira Adhina Putri
Date Deposited:	31 Jul 2024 07:21
Last Modified:	31 Jul 2024 07:21
URI:	http://repository.unsri.ac.id/id/eprint/153654

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