Skripsi

PENGARUH RETURN ON ASSETS (ROA), LEVERAGE, FIRM SIZE, KEPEMILIKAN INSTITUSIONAL DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2020

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Penilaian

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The purpose of this study was to determine the effect of Return On Assets, Leverage, Firm Size, Institutional Ownership and Capital Intensity on Tax Avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period of 2015-2020. The technique in taking the sample using purposive sampling method. The sample data is from 25 companies. Based on the results of data analysis of the Effect of Return On Assets, Leverage, Firm Size, Institutional Ownership and Capital Intensity on Tax Avoidance in Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2020 period, it can be obtained: Return on assets has no effect on tax avoidance, Leverage has a significant effect on tax avoidance, firm size has a significant effect on tax avoidance, institutional ownership has a significant effect on tax avoidance, Capital intensity has a significant effect on tax avoidance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207003518	T78108	T781082022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T781082022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2022

Collation

xvii, 77 hlm.; ilus.; 29 cm

Language

Indonesia

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)

Prodi Akuntansi
Akuntansi Perpajakan, Akutansi Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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