Image of PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PERUSAHAAN SEKTOR ENERGI SUBSEKTOR BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2020).

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PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PERUSAHAAN SEKTOR ENERGI SUBSEKTOR BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2020).

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This research purpose to determine the effect of corporate governance, corporate social responsibility, capital intensity and profitability on tax avoidance in coal mining sub-sector energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The research sample was obtained using the purposive sampling method, where only 11 coal subsector companies were listed on the Indonesia Stock Exchange meet the criteria, so that 44 data are used as research samples. Data analysis were performed using SPSS version 25 software. The results showed that corporate social responsibility, capital intensity, and profitability had a significant effect on tax avoidance in a negative direction, while corporate governance had no significant effect on tax avoidance.

Availability
Inventory Code Barcode Call Number Location Status
2207000260T63912T639122022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T639122022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xviii, 80 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi Perpajakan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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