Juliantara, Made Yoga (2023) Pengaruh Intensitas Modal, Pertumbuhan Penjualan, Intensitas Persediaan, Dan Likuiditas Terhadap Penghindaran Pajak Pada Sektor Basic Material Di BEI. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
Tax avoidance is an action taken to reduce the tax burden paid by utilizing loopholes or weaknesses in tax laws and regulations. The purpose of this study was to test and analyze how much influence capital intensity, sales growth, inventory intensity, and liquidity have on tax avoidance. The population in this study are basic material sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample was selected using purposive sampling method. The total sample used in this study amounted to 118 basic material sector companies with a research period of 3 years. This study uses secondary data in the form of annual reports published by the company, the data was tested using SPSS version 26. Partial research results show that capital intensity, sales growth, and inventory intensity have no effect on tax avoidance. Liquidity has a negative effect on tax avoidance in basic material sector companies listed on the Indonesia Stock Exchange in 2019-2021
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | MADE YOGA JULIANTARA |
| Date Deposited: | 09 Jun 2023 04:40 |
| Last Modified: | 09 Jun 2023 04:40 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/10867 |
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