CD Skripsi

Pengaruh Ukuran Perusahaan, Capital Intensity, Leverage Dan Profitabilitas Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Consumer Non Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2024)

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ABSTRACT
Tax avoidance is one of the most common phenomena. The government
has made various efforts to reduce the occurrence of tax avoidance, but there are
still many obstacles. There are many factors that cause taxpayers to practice tax
avoidance. This study aims to find out and test empirically the effect of firm size,
capital intensity, leverage and profitability on Tax Avoidance in Consumer Non
Cyclicals Sector Companies listed on the Indonesia Stock Exchange for the 2022-
2024 period. In this study, CETR is used as a ratio to measure the level of tax
avoidance of cunsumer non cyclicals companies because it is able to take into
account the factors that affect cash flow and effective tax payments. The sample in
this study amounted to 65 companies using purposive sampling method from a
total population of 132 companies. The analytical tool used in data processing in
this study was multiple linear regression analysis using SPSS 26 software. The
results of this study indicate that firm size and capital intensity has not significant
meanwhile leverage and profitability has significant effect on Tax Avoidance in
Consumer Non Cyclicals Sector Companies on the Indonesia Stock Exchange for
the 2022-2024.
Keywords: Tax Avoidance, Firm Size, Capital Intensity, Leverage, Profitability

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113211

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

2102113211

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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