PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN INTENSITAS MODAL TERHADAP PRAKTIK PENGHINDARAN PAJAK

ARDIANSYAH, MUHAMMAD RIZKY and Fuadah, Luk Luk and Hidayat, Muhammad (2021) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN INTENSITAS MODAL TERHADAP PRAKTIK PENGHINDARAN PAJAK. Undergraduate thesis, Sriwijaya University.

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Abstract

This research was conducted to find out the influence of profitability, firm size, and capital intensity on tax avoidance at manufacturing companies listed in Indonesia Stock Exchange 2017-2020. The sample selection used purposive sampling method so that there were 54 companies with 216 observations. The findings of this research are profitability has negative effect on tax avoidance, firms size has positive effect on tax avoidance while capital intensity has no effect on tax avoidance. The limitation of this research are the object of this research limited only on manufacturing companies with four years observation and the influence of the independent variables from this research has low effect for describing its effect on dependet variable.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	profitability, firm size, capital intensity, tax avoidance
Subjects:	H Social Sciences > HB Economic Theory > HB601 Profit H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	M Rizky ardiansyah
Date Deposited:	24 Nov 2021 07:59
Last Modified:	25 Nov 2021 03:09
URI:	http://repository.unsri.ac.id/id/eprint/57942

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