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PENGARUH INTENSITAS MODAL, KEPEMILIKAN MANAJERIAL, KONSERVATISME AKUNTANSI, LEVERAGE, DAN SUSTAINABILITY REPORTING TERHADAP PENGHINDARAN PAJAK.

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This study aims tp analyse the influence of capital intensity, managerial ownership, accounting conservatism, leverage, and sustainability reporting of tax avoidance by focusing on Banking Subsector companies listed in IDX with research period in 2019-2021. The data used in this research are secondary data in the form of the company’s annual financial report and sustainability report. The sampling section method used was purposive sampling and obtained 14 companies with a total of 42 samples. The analytical tool used in this study was the linear regression analysis. The result of this research showed that managerial ownership has a positive effect on tax avoidance while capital intensity, accouting conservatism, leverage, and sustainability reporting do not have a effect on the tax avoindance.

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Inventory Code Barcode Call Number Location Status
2307001059T90653T906532023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T906532023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xx, 67 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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