CD Skripsi

"PENGARUH THIN CAPITALZATION, KONSERVATISME AKUNTANSI, INTENSITAS MODAL DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Consumer Non Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2022)"

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ABSTRACT
The Effect Of Thin Capitalization, Accounting Conservatism, Capital
Intensity And Sales Growth On Tax Avoidance (Empirical Study Of Consumer Non Cyclicals Companies Listed On The Indonesia Stock Exchange 2020-2022). The population in this study includes all Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for 2020-2022, namely 87 companies. The sample in this research consisted of 40 companies which were studied for 3 years, resulting in a total sample of 120 samples. Sampling in this study used a purposive sampling method, while the data processing method in this study is using multiple linear regression analysis and using SPSS version 25 software for data processing applications. The results of this research show that the Thin Capitalization variable has a p-value of 0.141 > 0.05, Accounting Conservatism has a p-value of 0.586 > 0.05, Capital Intensity has a p-value of 0.951 > 0.05, and Sales Growth has a p- value of 0.000 < 0.05. This means that the variables Thin Capitalization, Accounting Conservatism, Capital Intensity And Has no effect Tax Avoidance. Meanwhile, Sales Growth influence on Tax Avoidance.

Keywords: Tax Avoidance, Thin Capitalization, Accounting Conservatism, Capital Intensity, Sales Growth

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002126667

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002126667

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

FEB - Akutansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rahmat Hidayat Syahputra

Versi lain/terkait

Lampiran Berkas

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