CD Skripsi
Pengaruh Thin Capitalization, Financial Distress, Beban Iklan, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance (Studi Empiris pada Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Klasifikasi IDX-IC Tahun 2019-2022)
This study aims to test and analyze the effect of thin capitalization , financial distress , advertising expenses, and sales growth on tax avoidance. In consumer cyclicals sector companies listed on the Indonesian stock exchange classification (IDX-IC) during the 2019-2022 period. The research sample amounted to 80 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, financial distress, advertising expenses and sales growth had an effect on tax avoidance
Keywords: Tax avoidance, Thin capitalization, Financial distress, Advertising expenses, Sales growth
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