CD Skripsi
PENGARUH INTENSITAS PERSEDIAAN, PERTUMBUHAN PENJUALAN, INTENSITAS MODAL DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAANSUB SEKTOR MINYAK GAS DAN BATU BARAYANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022)
This study aims to determine the effect of inventory intensity, sales growth,
capital intensity and leverage on tax avoidance. The population in this study were all oil
gas and coal companies listed on the IDX for the period 2018-2022. The number of
samples in this study were 30 companies. The data analysis technique used is quantitative
method with interpretation in the form of quantitative data measurement through
scientific calculations using the SPPSS application. The results of this study indicate that
inventory intensity has no effect on tax avoidance, sales growth affects tax avoidance,
capital intensity affects tax avoidance and leverage affects tax avoidance.
Keywords: Inventory Intensity, Sales Growth, Capital Intensity, Leverage, Tax
Avoidance
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