CD Skripsi

Pengaruh Profitability, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap Terhadap Tax Avoidance (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020)

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This study aints to examine the effect of profitability, leverage, firm size
and fixed asset intensity on tax avoidance.
The population of this study are meaning companies listed on the
Indonesian Stock Exchange (IDX) in 2017-2020. The sample selection technique
was carried out using purposive sampling and obtained a sample of 54 companies
with 216 unit of observation. The data used are secondary data in the form of
financial reports and annual reports of mining companie listed on the Indonesian
Stock Exchange (IDX) during the 2017-2020 period.
The data analysis method used in this study is multiple regression analysis
with the help of SPSS 25 software. The results showed that the variable of
profitability and fixed asset intensity had no effect on the tax avoidance. While the
varible leverage and firm size has a effect on the tax avoidance.
Keywords: Tax Avoidance, profitability, leverage, firm size and fixed asset
intensity

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1702114494

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1702114494

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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