Dwijayanti, Febriyani (2021) Pengaruh Profitabilitas, Likuiditas, Capital Intensity, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
|
Text
ARTIKEL ILMIAH.pdf Download (928kB) | Preview |
|
![[img]](http://eprints.perbanas.ac.id/style/images/fileicons/text.png) |
Text
COVER.pdf Restricted to Registered users only Download (233kB) |
|
|
Text
BAB I.pdf Download (174kB) | Preview |
|
|
Text
BAB II.pdf Download (379kB) | Preview |
|
|
Text
BAB III.pdf Restricted to Registered users only Download (334kB) |
|
|
Text
BAB IV.pdf Restricted to Registered users only Download (729kB) |
|
|
Text
BAB V.pdf Download (212kB) | Preview |
|
|
Text
LAMPIRAN.pdf Restricted to Registered users only Download (4MB) |
Abstract
Tax avoidance is an effort made by the company to minimize the tax burden and the act of tax avoidance is legal. This study aims to analyze the effect of profitability, liquidity, capital intensity, and firm size on tax avoidance in manufacturing companies. The sample selection for this study was 300 manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2020 using purposive sampling method. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that liquidity and firm size have a significant effect on tax avoidance. Meanwhile, profitability and capital intensity have no significant effect on 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: | FEBRIYANI DWIJAYANTI |
| Date Deposited: | 20 Oct 2021 17:33 |
| Last Modified: | 20 Oct 2021 17:33 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8312 |
Actions (login required)
 |
View Item |