Image of ANALISIS GFAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK

SKRIPSI AKS

ANALISIS GFAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK

This study aims to examine the effect of fixed asset intensity, executive character, leverage, profitability on tax avoidance as measured by the Cash Effective Tax Rate (CETR) formula.
The object of this study are manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period with a population of 224 companies. This study used a purposive sampling method and obtained a sample of 43 companies. Data analysis and hypothesis testing in this study used the Eviews 12 program.
The results showed that partially the intensity of fixed assets and profitability had a positive effect on tax avoidance, leverage had a negative effect on tax avoidance while executive character and leverage had no effect on tax avoidance. The results of the study simultaneously all independent variables influence tax avoidance.

Ketersediaan

Tidak ada salinan data

Informasi Detail
Judul Seri
-
No. Panggil
2x6.1 ANN p 23
Penerbit
SUKOHARJO : Akuntasi Syariah UIN RM Said.,
Deskripsi Fisik
21 cm, 93 halaman
Bahasa
English
ISBN/ISSN
-
Klasifikasi
2x6.1
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar