Image of PENGARUH LIKUIDITAS, CAPITAL INTENSITY DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BEI TAHUN 2015-2020)

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PENGARUH LIKUIDITAS, CAPITAL INTENSITY DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BEI TAHUN 2015-2020)

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This study aims to analyze the effect of liquidity, capital intensity and sales growth on tax avoidance. This study uses descriptive quantitative methods. Population in this research is agricultural sector companies listed on Indonesia Stock Exchange (IDX). The purpose sampling method was used to select the sample of this study which consists of 7 companies during 6 years of research with the result that the total sample of this study was 42 companies. The hypothesis used multiple linear regression analysis by using SPSS Version 25. The results of this study indicate that Liquidity has a significant effect on tax avoidance. Capital Intensity has no effect on tax avoidance. Sales Growth has a significant effect on tax avoidance.

Availability
Inventory Code Barcode Call Number Location Status
2107001474T53790T537902021Central Library (REFERENCES)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T537902021
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xviii, 77 hlm. : ilus. ; 28 cm
Language
Indonesia
ISBN/ISSN
-
Classification
336.207
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Pajak dan perpajakan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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