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Image of 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

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

Ramadhani, Syabina Nur Alqamar - Personal Name;

Penilaian

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Penilaian anda saat ini :  

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
2507003403T175693T1756932025Central 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

No other version available

File Attachment
  • 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
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