CD Skripsi

PENGARUH KEPEMILIKAN INSTITUSIONAL, THIN CAPITALIZATION, DAN SALES GROWTH TERHADAP TAX AVOIDANCE

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This study aims to test and analyze the effect of institutional ownership, thin
capitalization, and sales growth on tax avoidance. In consumer cyclicals sector
companies listed on the Indonesian stock exchange classification (IDX-IC) during
the 2018-2022 period. The search sample amounted to 120 companies selected
using purposive sampling technique. The data analysis method applied is multiple
linear regression with the help of the IBM SPSS Statistics 25 application. The
results showed that thin capitalization had on effect on tax avoidance, on the
other hand institutional ownership and sales growth has no effect on tax
avoidance
Keywords : Tax avoidance, Institutional Ownership, Thin Capitalization, Sales
Growth

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002110944

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi Dan bisnis - akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110944

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

GUNTUR

Versi lain/terkait

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