Hutabarat, Evelyn Tio Rizki Hutabarat (2023) Pengaruh Capital Intensity, Profitability, Dan Leverage Terhadap Tax Avoidance Pada Perusahaan Sektor Property Dan Real Estate Yang Terdaftar di Bursa Efek Indonesia (BEI) Pada Tahun 2019-2021. Undergraduate thesis, UPN Veteran Jawa Timur.
|
Text (Cover)
19013010191-cover.pdf Download (1MB) | Preview |
|
|
Text (BAB I)
19013010191-bab 1.pdf Download (521kB) | Preview |
|
![[img]](http://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (BAB II)
19013010191-bab 2.pdf Restricted to Registered users only until 6 August 2025. Download (547kB) |
|
|
Text (BAB III)
19013010191-bab 3.pdf Restricted to Registered users only until 6 August 2025. Download (441kB) |
|
|
Text (BAB IV)
19013010191-bab 4.pdf Restricted to Registered users only until 6 August 2025. Download (855kB) |
|
|
Text (BAB V)
19013010191-bab 5.pdf Download (281kB) | Preview |
|
|
Text (Daftar Pustaka)
19013010191-daftar pustaka.pdf Download (508kB) | Preview |
|
|
Text (Lampiran)
19013010191-lampiran.pdf Restricted to Registered users only until 6 August 2025. Download (439kB) |
Abstract
This research aims to test and analyze the influence of capital intensity, profitability, and leverage on tax avoidance in several companies listed on the IDX in the property and real estate sector in 2019-2021. This quantitative method research uses research variables which include "Capital Intensity" (X1), "Profitability" (X2), "Leverage" (X3), and "Tax Avoidance" (Y). Through the purposive sampling method, this study obtained a sample of 22 property and real estate companies during the 2019-2021 period. The research data, which is secondary data, is analyzed using a Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS). The results of this study indicate that, a) p-value of capital intensity on tax avoidance 0.029 < 0.05; b) p-value of profitability on tax avoidance 0.005 < 0.05; c) p-value of leverage on tax avoidance 0.202 > 0.05. The conclusion is that capital intensity and profitability have a significant effect on increasing tax avoidance, while leverage does not have a significant effect on tax avoidance in property and real estate sector companies during 2019-2021.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Evelyn Tio Rizki Hutabarat | ||||||||
| Date Deposited: | 08 Aug 2023 01:50 | ||||||||
| Last Modified: | 08 Aug 2023 01:50 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/16712 |
Actions (login required)
 |
View Item |