CD Skripsi

Pengaruh Capital Intensity, Inventory Intensity, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022)

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ABSTRACT
This research aims to empirically examine the Effect of Capital Intensity,
Inventory Intensity, and Sales Growth on Tax Avoidance (An Empirical
Study on Energy Companies Listed on the Indonesia Stock Exchange for
the Period 2019-2022).
The population in this study includes all energy companies listed on the
Indonesia Stock Exchange from 2019-2022, totaling 75 companies. The
sample in this study consisted of 21 companies studied over 4 years,
resulting in a total of 84 samples. The sampling method used in this study
was purposive sampling, while the data processing method employed was
multiple linear regression analysis using SPSS version 25 software for
data processing applications.
The results of this study indicate that the Capital Intensity variable has a
p-value of 0.002 < 0.05, Inventory Intensity has a p-value of 0.071 > 0.05,
and Sales Growth has a p-value of 0.270 > 0.05. This means that the
Capital Intensity variable affects tax avoidance. Meanwhile, Inventory
Intensity and Sales Growth do not affect tax avoidance.
Keywords: Tax Avoidance, Capital Intensity, Inventory Intensity, Sales
Growth

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112830

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

2002112830

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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