"Pengaruh Capital Intensity Ratio, Fasilitas Perpajakan, Dan Beban Pajak Tangguhan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Makanan Dan Minuman Serta Sub Sektor Industri Bahan Kimia, Farmasi Dan Obat Tradisional Yang Listing Di Bei Pada Tahun 2018-2021)"

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"Pengaruh Capital Intensity Ratio, Fasilitas Perpajakan, Dan Beban Pajak Tangguhan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Makanan Dan Minuman Serta Sub Sektor Industri Bahan Kimia, Farmasi Dan Obat Tradisional Yang Listing Di Bei Pada Tahun 2018-2021)"

Rivaldo Febrian / 1902112115 - Nama Orang;

THE INFLUENCE OF CAPITAL INTENSITY RATIO, TAX FACILITIES AND DEFERRED TAX EXPENSE ON TAX AVOIDANCE
(Empirical Study of Manufacturing Companies in the Food and Beverage Industry Sub-Sector and Chemical, Pharmaceutical, and Traditional Medicine Industry Sub-Sectors Listed on the IDX in 2018-2021)
By Rivaldo Febrian ABSTRACT
This research aims to analyze: (1) the effect of capital intensity ratio on tax
avoidance (2) the effect of tax facilities on tax avoidance (3) the effect of deferred tax expenses on tax avoidance. The population in this research are manufacturing companies in the food and beverage industry sub-sector as well as the chemical, pharmaceutical and traditional medicine industry sub-sectors listed on the IDX in 2018-2021. In this research, the sample obtained was 11 companies obtained using purposive sampling. This research uses secondary data obtained from financial reports and annual reports of sample companies listed on the Indonesia Stock Exchange for 2018-2021. The research results show that the capital intensity ratio has an effect on tax avoidance, tax facilities have no effect on tax avoidance, and deferred tax expense have no effect on tax avoidance.

Keywords: Capital Intensity Ratio, Tax Facilities, Deferred Tax Expense, Tax Avoidance

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Perpustakaan Universitas Riau 1902112115

1902112115

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Judul Seri: -
No. Panggil: 1902112115
Penerbit: Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024
Deskripsi Fisik: -
Bahasa: Indonesia
ISBN/ISSN: -
Klasifikasi: 1902112115
Tipe Isi: -
Tipe Media: -
Tipe Pembawa: -
Edisi: -
Subjek: FEB - Akutansi
Info Detail Spesifik: -
Pernyataan Tanggungjawab: Rahmat Hidayat Syahputra

"Pengaruh Capital Intensity Ratio, Fasilitas Perpajakan, Dan Beban Pajak Tangguhan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Makanan Dan Minuman Serta Sub Sektor Industri Bahan Kimia, Farmasi Dan Obat Tradisional Yang Listing Di Bei Pada Tahun 2018-2021)"

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