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PENGARUH FINANCIAL DISTRESS, RISIKO LITIGASI, CAPITAL INTENSITY, CASH FLOW, DAN LEVERAGE TERHADAP INSENTIF PAJAK (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018 – 2022)

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This study aims to test and analyse the effect of Financial Distress, Litigation Risk, Capital Intensity, Cash Flow, and Leverage on Tax Incentives. The type of data used in this study is secondary data in the form of company financial reports sourced from the website www.idx.co.id. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2022. The sample selection was carried out using purposive sampling technique and obtained a sample of 355 samples. The data analysis used is multiple linear regression analysis using the SPSS programme. The results of this study indicate that the variables of financial distress, litigation risk, cash flow, and leverage affect tax incentives, while the capital intensity variable has no effect on tax incentives

Availability
Inventory Code Barcode Call Number Location Status
2407004357T150961T1509612024Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1509612024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
ix, 42 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Akuntansi Perpajakan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related
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