Izdihar, Riska (2023) Pengaruh Leverage, Profitabilitas, Inventory Intensity, dan Sales Growth Terhadap Tindakan Penghindaran Pajak. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This study aims to determine the effect of leverage, profitability, inventory intensity, and sales growth on tax avoidance. The sampling technique used purposive sampling 110 data from consumer non – cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 – 2021. Data analysis technique used was statistical descriptive analysis, classic assumption test, and linear regression analysis using SPSS. The results of the study show that leverage, profitability, and sales growth have no effect on tax avoidance. Meanwhile, inventory intensity affects tax avoidance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | RISKA IZDIHAR |
| Date Deposited: | 16 Jan 2024 02:24 |
| Last Modified: | 16 Jan 2024 02:24 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/11878 |
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