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

---

Penilaian

---

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.

---

Availability

Inventory Code	Barcode	Call Number	Location	Status
2507003403	T175693	T1756932025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

-

Call Number

T1756932025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xviii, 115 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

-

Classification

657.460 7

Content Type

Text

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Akuntansi Perpajakan

Specific Detail Info

-

Statement of Responsibility

MI

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment