PENGARUH PROFITABILITY, CAPITAL INTENSITY, DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE

Dzakira Latifatunisa, . (2021) PENGARUH PROFITABILITY, CAPITAL INTENSITY, DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study is a quantitative study that aims to examine the effect of profitability, capital intensity, and inventory intensity on Tax Avoidance. This study takes companies listed in the non-cyclical consumer goods sector on the Indonesia Stock Exchange in 2015 - 2019. The sample selection technique used is the Purposive Sampling technique and obtains 250 research data. Hypothesis testing using Multiple Linear Regression Analysis with a significance level of 5%. The results obtained from this study are based on a partial test, profitability has a positive effect on tax avoidance, while capital intensity and inventory intensity each have no effect on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1710112138] [Ketua Penguji 1: Yoyoh Guritno] [Penguji 1: Ratna Hindria Dyah Pita Sari] [Penguji 2 (Pembimbing): Wahyu Ari Andriyanto]
Uncontrolled Keywords: profitability, capital intensity, inventory intensity, tax avoidance
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Dzakira Latifatunisa
Date Deposited: 23 May 2022 03:26
Last Modified: 23 May 2022 03:26
URI: http://repository.upnvj.ac.id/id/eprint/11872

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