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PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, CAPITAL INTENSITY DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN DI SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022).

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THIS STUDY AIMS TO EXAMINE AND ANALYZE THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE, CAPITAL INTENSITY AND CORPORATE SOCIAL RESPONSIBILITY TOWARDS TAX AVOIDANCE. THE POPULATION IN THIS STUDY ARE PROPERTY DAN REAL ESTATE COMPANIES LISTED ON BURSA EFEK INDONESIA (BEI) FOR THE 2019-2022 PERIOD. THIS RESEARCH IS A QUANTITATIVE RESEARCH WITH THE SAMPLING TECHNIQUE USED IS PURPOSIVE SAMPLING WITH A TOTAL SAMPLE OF 17 COMPANIES FOR 4 YEARS THE TOTAL SAMPLE OF OBSERVATIONS IS 68 SAMPLES. THE ANALYTICAL METHOD USED IS MULTIPLE LINEAR REGRESSION ANALYSIS WITH SPSS 25 SOFTWARE TOOLS. THE RESULTS OF THIS STUDY INDICATE PROFITABILITY, COMPANY SIZE, CAPITAL INTENSITY, AND CORPORATE SOCIAL RESPONSIBILITY HAVE NO EFFECT ON TAX AVOIDANCE, BUT THE LEVERAGE VARIABLE HAS AN POSITIVE EFFECT TOWARDS TAX AVOIDANCE

Availability
Inventory Code Barcode Call Number Location Status
2407000525T138973T1389732023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1389732023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xix, 67 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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