Sari, Febri Putri Nur Intan (2026) Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas, dan Leverage terhadap Tax Avoidance pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The present research investigates the relationship between capital intensity, inventory intensity, profitability, and leverage in influencing tax avoidance among property and real estate firms listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. A quantitative research design was employed, with the study population consisting of 92 companies operating in the property and real estate sector on the IDX. Through the application of purposive sampling based on predetermined selection criteria, 33 firms were identified as eligible samples, generating 99 total observations across a three year span. The analysis relied on secondary data derived from annual financial statements accessed through the official IDX website as well as the respective companies’ official websites. Documentation techniques were utilized for data collection, while data processing and hypothesis testing were conducted using Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS software. Empirical findings indicate that capital intensity, inventory intensity, and leverage do not exert a significant effect on tax avoidance, whereas profitability demonstrates a significant influence on tax avoidance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Febri Putri Nur Intan Sari | ||||||||
| Date Deposited: | 29 May 2026 02:17 | ||||||||
| Last Modified: | 29 May 2026 02:17 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/53045 |
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