Skripsi

PENGARUH LEVERAGE, CAPITAL INTENSITY, INVENTORY INTENSITY, SIZE TERHADAP TINDAKAN PENGHINDARAN PAJAK (Studi pada Perusahaan Sektor Konsumen Primer Subsektor Makanan dan Minuman yang Terdaftar dalam Bursa Efek Indonesia tahun 2018-2020)

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Penilaian

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The study aims to examine the effect of leverage, capital intensity, inventory intensity, and size on tax avoidance. The data type in this research was secondary data which is the financial report listed in Indonesia Stock Exchange. The population in this study was consumer non-cyclicals companies sub sector food and beverage on 2018-2020. Sample was taken by purposive sampling method with total observations were 84. Analysis technique in this paper was using eviews 9 program. The result of this study are leverage has positive effect on tax avoidance, capital intensity and inventory intensitiy have negative effect while size has no effect on tax avoidance. Limitation on this study are observation period were too short because only three years so that can not describe current condition and also the object in this paper only focused on consumer non cyclicals companies sub sector food and beverage listed in Indonesia Stock Exchange on 2018-2020.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207000598	T66775	T667752022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T667752022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2022

Collation

xxi, 72 hlm.; ilus.; 29 cm

Language

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

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