Skripsi

PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022).

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Penilaian

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This research was aimed to measure and determine the influence of financial distress, profitability, leverage, and capital intensity on tax avoidance actions of mining sector companies listed on the Indonesia Stock Exchange. The population of this research was all mining sector companies listed on the Indonesia Stock Exchange during the period of 2018-2022. This research sample was obtained using purposive sampling method, there were 21 mining sector companies listed on the Indonesia Stock Exchange that completed the criteria. Thus, 105 data were obtained which were used as research sample. The data source in this research was obtained from the Indonesian Stock Exchange website. The data analysis technique used was multiple linear regression analysis using SPSS. As the results, it showed that financial distress and capital intensity had a negative and significant effect on tax avoidance. Meanwhile, profitability and leverage did not have any significant effect on tax avoidance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407000007	T137452	T1374522024	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1374522024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xviii, 67 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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