CD Skripsi

Pengaruh Profitabilitas, Leverage, Capital Intensity, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023)

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ABSTRACT
Tax avoidance is a crucial issue in the world of taxation because it has a
direct impact on state revenues. Tax avoidance is carried out by companies to
minimize the tax burden through strategies that are still within legal limits, but often
conflict with the effectiveness of fiscal compliance. This study aims to determine the
effect of profitability, leverage, capital intensity, and company size on tax
avoidance. The population of this study is energy sector companies listed on the
Indonesia Stock Exchange (IDX) in 2021-2023 with a total of 69 companies. The
sample criteria used in the study are, 1) companies that are consistently listed
consecutively on the Indonesia Stock Exchange (IDX) according to the research
year, 2) companies that consistently report annual reports according to the
research year, 3) companies that consistently make a profit according to the
research year, so that the sample is 39 companies. The sample collection method
uses a purposive sampling technique. The analysis tool in this study uses multiple
linear regression. The results of this study indicate that the profitability variable
affects tax avoidance, leverage affects tax avoidance, capital intensity affects tax
avoidance, and company size affects tax avoidance.
Keywords: Tax Avoidance, Profitability, Leverage, Capital Intensity, Company
Size

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102124350

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102124350

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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