PENGARUH LEVERAGE, PROFITABILITAS, INTENSITAS MODAL DAN INTENSITAS PERSEDIAAN TERHADAP TAX AVOIDANCE

NAYOTAMA, SURYA RANGGA (2024) PENGARUH LEVERAGE, PROFITABILITAS, INTENSITAS MODAL DAN INTENSITAS PERSEDIAAN TERHADAP TAX AVOIDANCE. S1 thesis, Universitas PGRI Madiun.

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Abstract

The purpose of this study was to determine the effect of leverage, profitability, capital intensity and inventory intensity on tax avoidance. This study was conducted on mining companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The data used are secondary data in the form of annual financial reports of mining companies for the 2019-2022 period which can be accessed via www.idx.co.id and the company's website. The population of this study was all mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period with a total of 63 companies. The sampling technique used the purposive sampling method so that 21 companies were obtained. The data analysis technique used multiple regression analysis. The data was processed using the SPSS Version 24 program. The results of this study are that the Leverage variable has no effect on Tax Avoidance. The Profitability variable has an effect on Tax Avoidance. Capital Intensity has no effect on Tax Avoidance. Inventory Intensity has no effect on Tax Avoidance. Keywords: Leverage, Profitability, Capital Intensity, Inventory Intensity, Tax Avoidance

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Leverage, Profitability, Capital Intensity, Inventory Intensity, Tax Avoidance
Subjects: A Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: NAYOTAMA RANGGA SURYA
Date Deposited: 11 Oct 2024 01:52
Last Modified: 11 Oct 2024 01:52
URI: http://eprint.unipma.ac.id/id/eprint/2224

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