Skripsi

PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) SELAMA PANDEMI COVID-19

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Penilaian

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This research aims to identify and analyze the influence of factors such as capital intensity, profitability and leverage on tax avoidance practices in tourism, restaurant and hotel subsector companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic. This research uses secondary data from financial reports of companies in the tourism, restaurant and hotel sub-sectors for 2020- 2022. The data collection technique is documentation with a sample of 27 companies listed on the Indonesia Stock Exchange. Data analysis includes descriptive statistical tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The sample was selected by purposive sampling. The focus of the research is the influence of capital intensity, profitability and leverage on tax avoidance during the Covid-19 pandemic. The research results found that factors such as capital intensity and profitability had a significant influence on tax avoidance practices in tourism, restaurant and hotel subsector companies during the Covid-19 pandemic.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407005106	T153654	T1536542024	Central Library (References)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1536542024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xx, 75 hlm.; ilus.; tab, 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

336.207

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Pajak dan perpajakan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

SEW

Other version/related

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