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PENGARUH THIN CAPITALIZATION, FINANCIAL DISTRESS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020).

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The purpose of this study was to examine and analyze the effect of thin capitalization, financial distress, profitability, and firm size on tax avoidance. The type of data used in this study is secondary data in the form of the company's annual financial statements. The population of this study are manufacturing companies listed on the Indonesian Stock Exchange during the 2018-2020 period. Sampling was done by purposive sampling method with a total sample of 189. The analysis technique used was multiple linear regression using the Software Statistical Program For Social (SPSS) version 25.0. The results of this study indicate that thin capitalization has a positive effect on tax avoidance, firm size has a negative effect on tax avoidance, while financial distress and profitability have no effect on tax avoidance

Availability
Inventory Code Barcode Call Number Location Status
2207004290T80799T807992023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T807992023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xx, 70 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
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No other version available

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