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Skripsi

PENGARUH LEVERAGE, CAPITAL INTENSITY, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022).

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This research aims to determine the effect of leverage, capital intensity, inventory intensity and sales growth on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange 2018-2022. The sampling method used a purposive sampling method and 17 companies were obtained as samples with a research period of 5 years, resulting in 85 observations. The data analysis used is a multiple linear regression analysis technique using SPSS version 25 software. The results of this research show that the leverage and capital intensity variables have an effect on tax avoidance, while inventory intensity and sales growth have no effect on tax avoidance.

Availability
Inventory Code Barcode Call Number Location Status
2307006419T130588T1305882023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1305882023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi.,
Collation
xviii, 65 hlm.; ilus.;29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
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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