Skripsi
PENGARUH SUSTAINABILITY REPORT, FINANCIAL DISTRESS, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023)
The purpose of this study is to test the theories of sustainability reporting, financial distress, and capital intensity. The data used in this study is secondary data in the form of company annual reports. The study population was manufacturing companies in the food and beverage sector for the period 2021-2023. Sampling was conducted using a purposive sampling method with a total of 69 samples. The analysis technique used was multiple linear regression with SPSS 25.0. The results show that the sustainability report variable has no significant effect on tax aggressiveness, while the financial distress and capital intensity variables have a significant effect on tax aggressiveness.
Inventory Code | Barcode | Call Number | Location | Status |
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2507005269 | T182089 | T1820892025 | Central Library (References) | Available but not for loan - Not for Loan |
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