Kuroma, Hanna Sabila (2022) Pengaruh Kepemilikan Institusional, Komite Audit, Capital Intensity, Leverage, Dan Corporate Social Responbility Terhadap Tax Avoidance. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This study aims to analyze the influence of institutional ownership, audit committee, capital intensity, leverageand corporate social responsbility in the face of tax avoidance. The population used is charcoal and consumption companies listed on the Indonesia Stock Exchange. The sample collection is carried out only to goods and consumption industry companies that publish financial or annual reports on the Indonesia Stock Exchange for the period 201 7-2020. The data used is secondary data in the form of financial statements. The analysis technique used in this study is a multiple linear regression analysis which will be calculated using the SPSS statistical software program (statistical package for social science) version 25.0. The results of this study show that institutional ownership, leverage, corporate social responsibility have no effect on tax avoidance. Meanwhile, capital intensity affects tax avoidance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | HANNA SABILA KUROMA |
| Date Deposited: | 14 Jul 2022 05:55 |
| Last Modified: | 14 Jul 2022 05:55 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/9428 |
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