PENGARUH PROFITABILITAS, SALES GROWTH DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI (PERIODE 2020-2024)

Saputri, Devita Sukma Ayu (2025) PENGARUH PROFITABILITAS, SALES GROWTH DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI (PERIODE 2020-2024). D3 thesis, Universitas PGRI Madiun.

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Abstract

Tax avoidance is an action taken to minimize tax burdens by exploiting loopholes in existing regulations. Such actions are legal, but can be detrimental to the state. This study aims to analyze the influence of profitability, sales growth, and inventory intensity on tax avoidance. This study was conducted using a quantitative method, with secondary data in the form of financial reports obtained from the official website of the Indonesia Stock Exchange (IDX) and the official websites of the companies. The population used was property and real estate companies listed on the IDX for the period 2020-2025. Sampling was conducted using purposive sampling, resulting in a sample size of 78. Data analysis techniques used multiple linear regression. The results of this study indicate that profitability significantly influences tax avoidance, sales growth does not influence tax avoidance, and inventory intensity significantly influences tax avoidance.

Item Type: Thesis/Skripsi/Tugas Akhir (D3)
Kata Kunci: Tax avoidance; Profitability; Sales Growth; Inventory Intensity
Subjects: A Social Sciences > HF Commerce > HF5601 Accounting
A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak
Depositing User: AYU SUKMA DEVITA
Date Deposited: 22 Sep 2025 03:44
Last Modified: 22 Sep 2025 03:44
URI: http://eprint.unipma.ac.id/id/eprint/4537

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