Skripsi
PENGARUH BEBAN PAJAK KINI, RASIO LIKUIDITAS, DAN STRUKTUR MODAL TERHADAP PENGHINDARAN PAJAK PADA SUBSEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2020-2024
This study aims to examine the effect of current tax expense, liquidity ratio, and capital structure on tax avoidance. The object of this research is property and real estate sub-sector companies listed on the idx from 2020-2024. Using a purposive sampling method, a total of 16 companies were selected as the research sample. The independent variabels in this study are current tax expense, liquidity ratio, and capital structure, while the dependent variable is tax avoidance. This study employs a quantitative approach using secondary data. The data were analyzed using multiple linier regression analysis with SPSS version 26 as the analytical tool. The result indicate that current tax expense and capital structure have a positive and significant effect on tax avoidance, whereas the liquidity ratio has no significant effect on tax avoidance.
Inventory Code | Barcode | Call Number | Location | Status |
---|---|---|---|---|
2507003403 | T175693 | T1756932025 | Central Library (Reference) | Available but not for loan - Not for Loan |
No other version available