Purwanti, Rina (2024) Pengaruh Profitabilitas, Leverage, Capital Intensity, dan Kepemilikan Manajerial terhadap Tax Avoidance (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This research aims to analyze, test, and prove the effect of profitability, leverage, capital intensity, and managerial ownership on tax avoidance. The variables of this study are profitability (X1), leverage (X2), capital intensity (X3), managerial ownership (X4), and tax avoidance (Y). This type of research is quantitative with multiple linear regression as the analysis technique and the SPSS 26 program as the analysis tool. The population used is mining companies listed on the Indonesia Stock Exchange for the period 2020-2022, which amounted to 81 companies. The sample amounted to 22 corporation obtained using purposive sampling technique. The data used is secondary data in the form of the company’s annual report. The result of this research indicate that profitability has no effect on tax avoidance; leverage has no effect on tax avoidance; capital intensity affects tax avoidance; and managerial ownership has no effect on tax avoidance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Rina Purwanti | ||||||||
| Date Deposited: | 04 Jun 2024 03:51 | ||||||||
| Last Modified: | 04 Jun 2024 03:51 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/24059 |
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