Wibowo, Novi Tri (2022) Pengaruh Intensitas Modal, Intensitas Persediaan, Kepemilikan Asing dan Kepemilikan Institusional Terhadap Penghindaran Pajak pada Perusahaan Pertambanagan yang Terdafatar di BEI. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
Tax avoidance is an effort made by taxpayers to find loopholes in tax regulations so that they can be used to minimize taxes issued by taxpayers. This study aims to determine the effect of capital intensity, inventory intensity, foreign ownership, and institutional ownership on tax avoidance. The sample used in this study amounted to 108 data from mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. The data analysis technique used is multiple linear, regression analysis, descriptive test, and classical assumption test using SPSS. The results of this study indicate that the variables of capital intensity, inventory intensity, and foreign ownership have no significant effect on tax avoidance, while institutional ownership has a significant effect on tax avoidance. Keywords : tax avoidance, capital intensity, inventory intensity, foreign ownership, institutional ownership
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | NOVI TRI WIBOWO |
| Date Deposited: | 08 Dec 2022 03:17 |
| Last Modified: | 08 Dec 2022 03:17 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/9893 |
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