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UEU » Undergraduate Theses » Akuntansi Posted by [email protected] at 19/10/2022 10:17:14 • 794 Views
PENGARUH INVENTORY INTENSITY, LEVERAGE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA INDUSTRI JASA SUB SEKTOR PERDAGANGAN BESAR YANG
TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2020)Created by :
Felicia Ivena ( 20180102096 )
Subject: | INVENTORY INTENSITY LEVERAGE PROFITABILITAS | Alt. Subject : | INVENTORY INTENSITY LEVERAGE PROFITABILITY | Keyword: | Inventory Intensity Leverage Profitabilitas Tax Avoidance |
Description:
Tax Avoidance merupakan suatu pelanggaran dalam perpajakan dengan
melakukan skema penghindaran pajak yang bertujuan untung meringankan kan
beban pajak dengan mencari dan memanfaatkan celah terhadap ketentuan
perpajakan di suatu negara. Penelitian ini bertujuan untuk menguji pengaruh
inventory intensity, leverage, dan Profitabilitas terhadap tax avoidance pada
industri jasa sub sektor perdagangan besar yang terdaftar di Bursa Efek Indonesia
(BEI) periode 2018-2020. Metode analisis yang digunakan adalah regresi linier
berganda. Populasi pada penelitian ini adalah 146 perusahaan dengan sampel 146
sampel. Teknik pengambilan sampel dilakukan dengan metode non probability
sampling. Hasil penelitian ini menunjukkan bahwa inventory intensity tidak
berpengaruh terhadap tax avoidance. Leverage berpengaruh negatif terhadap tax
avoidance. Profitabilitas tidak berpengaruh terhadap tax avoidance.
Contributor | : |
- Sri Handayani, S.E., M.M., M.Ak., CPMA
| Date Create | : | 19/10/2022 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Undergraduate-20180102096-s | Collection ID | : | 20180102096-s |
Source : Undergraduate Theses of Accountancy
Relation Collection: Fakultas Ekonomi dan Bisnis
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : @2022 Perpustakaan Universitas Esa Unggul
Publication URL : https://digilib.esaunggul.ac.id/pengaruh-inventory-intensity-leverage-dan-profitabilitas-terhadap-tax-avoidance-studi-empiris-pada-industri-jasa-sub-sektor-perdagangan-besar-yangterdaftar-di-bursa-efek-indonesia-bei-periode-20182020-26577.html
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