PENGARUH PROFITABILITAS, LEVERAGE, DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2021

ARMANDA, BINTAN ARYA and Aspahani, Aspahani and Rohman, Abdul (2022) PENGARUH PROFITABILITAS, LEVERAGE, DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2021. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine whether profitability, leverage, and capital intensity have a significant effect on tax avoidance. The research sample used in this study were mining companies listed on the Indonesia Stock Exchange for the 2015-2021 period as many as 5 companies using purposive random sampling method. This study uses multiple linear regression. The results of this study indicate that simultaneously profitability, leverage, and capital intensity have a significant effect on tax avoidance. Partially, profitability has no significant effect on tax avoidance, leverage has a significant effect on tax avoidance, and capital intensity has a significant effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, Leverage, Intensitas Modal, Dan Penghindaran Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Bintan Arya Armanda
Date Deposited:	26 Sep 2022 08:02
Last Modified:	26 Sep 2022 08:02
URI:	http://repository.unsri.ac.id/id/eprint/79864

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