PENGARUH CAPITAL INTENSITY, RISIKO PERUSAHAAN, DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK

Muhammad Ichsan Kamil, . (2022) PENGARUH CAPITAL INTENSITY, RISIKO PERUSAHAAN, DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf

Download (9kB)
[img] Text
AWAL.pdf

Download (551kB)
[img] Text
BAB I.pdf

Download (109kB)
[img] Text
BAB II.pdf
Restricted to Repository UPNVJ Only

Download (352kB)
[img] Text
BAB III.pdf
Restricted to Repository UPNVJ Only

Download (265kB)
[img] Text
BAB IV.pdf
Restricted to Repository UPNVJ Only

Download (236kB)
[img] Text
BAB V.pdf

Download (79kB)
[img] Text
DAFTAR PUSTAKA.pdf

Download (157kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only

Download (29kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only

Download (532kB)
[img] Text
HASIL PLAGIARISME.pdf
Restricted to Repository staff only

Download (16MB)
[img] Text
ARTIKEL KI.pdf
Restricted to Repository staff only

Download (429kB)

Abstract

This study aims to determine the effect of capital intensity, company risk and fiscal loss compensation on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2020. This study is a quantitative study with secondary data consisting of 75 samples of companies collected using purposive sampling method. data analysis technique in this study uses a regression model selection test, classical assumption test of panel data regression and hypothesis testing and is processed using software STATA version 16. The results of this study indicate that (1) capital intensity has no significant effect on tax avoidance, (2) company risk has a significant positive effect on tax avoidance, (3) fiscal loss compensation has no significant effect on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil : 1810112069] [Pembimbing (Penguji 2): Masripah] [Ketua Penguji : Ratna Hindria Dyah Pitasari] [Penguji 1 : Shinta Widyastuti]
Uncontrolled Keywords: Capital Intensity, Corporate Risk, Fiscal Loss Compensation, and Tax Avoidance
Subjects: H Social Sciences > H Social Sciences (General)
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: Muhammad Ichsan Kamil
Date Deposited: 08 Aug 2022 04:51
Last Modified: 08 Aug 2022 04:51
URI: http://repository.upnvj.ac.id/id/eprint/18921

Actions (login required)

View Item View Item