Pengaruh Financial Distress dan Capital Intensity terhadap Tax Avoidance pada Perusahaan Subsektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022

Wulandari, Anty (2024) Pengaruh Financial Distress dan Capital Intensity terhadap Tax Avoidance pada Perusahaan Subsektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

One of the largest national revenues for a country is derived from taxes. Taxes are based on the income or profit earned by taxpayers, hence high tax collection is a sign of a strong economy in a country. However, since it reduces income and they do not receive any direct benefit from their tax payments, taxes become a burden to the general public. This is the reason why individuals or even companies engage in tax avoidance. This study aims to prove the effect of financial distress and capital intensity on tax avoidance. This research was conducted on food and beverage subsector companies listed on the Indonesia Stock Exchange in 2020-2022, using quantitative methods with secondary data obtained on the official IDX website and each company. A total of 101 samples were selected for this study using the puposive sampling technique. The research data was processed and analyzed using SPSS software. The results showed that financial distress has no effect on tax avoidance. Capital intensity has no effect on the effect of tax avoidance.

Item Type:

Thesis (Undergraduate)

Contributors:

Contribution	Contributors	NIDN/NIDK	Email
Thesis advisor	Budiwitjaksono, Gideon Setyo	NIDN0722066701	gideon.ak@upnjatim.ac.id
Thesis advisor	Kirana, Nanda Wahyu Indah	NIDN0729039301	nanda.wahyu.ak@upnjatim.ac.id

Subjects:

H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting

Divisions:

Faculty of Economic > Departement of Accounting

Depositing User:

Anty Wulandari

Date Deposited:

09 Jul 2024 07:01

Last Modified:

09 Jul 2024 07:01

URI:

https://repository.upnjatim.ac.id/id/eprint/25637