Skripsi

PENGARUH INTENSITAS MODAL, FINANCIAL DISTRESS, RISIKO LITIGASI, KONSERVATISME AKUNTANSI DAN PROFITABILITAS TERHADAP INSENTIF PAJAK (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA TAHUN 2018-2022)

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Penilaian

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This research aims to find out whether capital intensity, financial distress, litigation risk, accounting conservatism and profitability have an effect on tax incentives. The type of data used in this research is secondary data listed on the Indonesia Stock Exchange, namely company annual reports. The research population is manufacturing sector companies during the 2018-2022 period. Sampling was carried out using a purposive sampling method with a total sample of 335 companies. The analytical method used is multiple linear regression analysis. The research results show that capital intensity, financial distress, profitability have an effect on tax incentives, then litigation risk and accounting conservatism have no effect on tax incentives. This research has limitations, namely that the observation period in this research is still relatively short, namely 5 years starting from 2018-2022 and there is a lack of literature or theories that support conducting research.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407004317	T150963	T1509632024	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1509632024

Publisher

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

Collation

xiii, 126 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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