PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2020 (Studi Empiris Sektor Barang Industri dan Konsumsi)

AZRA, ANNISA AULIYA and Daud, Rochmawati and Hidayat, Muhammad (2022) PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2020 (Studi Empiris Sektor Barang Industri dan Konsumsi). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of profitability, sales growth, corporate social responsibility and capital intensity on tax avoidance. The data in this study used a quantitative descriptive method. The population in this study are industrial and consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. Testing the research hypothesis using multiple linear regression analysis using SPSS Version 25. The results of this study indicate that profitability, sales growth and capital intensity have a negative effect on tax avoidance, while corporate social responsibility has no effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, Pertumbuhan Penjualan, Tanggung Jawab Sosial, Intensitas Modal, dan Penghindaran Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Annisa Auliya Azra
Date Deposited:	27 Jan 2022 06:26
Last Modified:	27 Jan 2022 06:26
URI:	http://repository.unsri.ac.id/id/eprint/63031

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