ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, SIZE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021)

KHALIMATUSSA'DIAH, KHALIMATUSSA'DIAH and Ermadiani, Ermadiani and Kesuma, Nilam (2022) ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, SIZE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to test the effect of Profitability, Leverage, Size, and Capital Intensity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2017-2021, to test these influences using SPSS Version 22.0. The data in this study used quantitative descriptive methods. The population in the study is a Manufacturing Company listed on the IDX. The sampling method uses purposive sampling technique, the sample in this study used 250 samples from 50 manufacturing companies listed on the IDX in 2017-2021. The results of this study show that Profitability and Capital Intensity have a significant effect on Tax Avoidance, while Leverage and Size do not affect Tax Avoidance Keywords : Capital Intensity, Leverage, Profitability, Size, Tax Avoidance

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Capital Intensity, Leverage, Profitabilitas, Size, Tax Avoidance
Subjects: H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: KHALIMATUSSA' DIAH
Date Deposited: 10 Oct 2022 06:40
Last Modified: 10 Oct 2022 06:40
URI: http://repository.unsri.ac.id/id/eprint/80620

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