SKRIPSI AKS

PENGARUH KONSERVATISME AKUNTANSI, INTENSITAS MODAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN TAHUN 2017-2021

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ABSTRACT This study aims to determine the effect of conservatism accounting, capital intensity, and institutional ownership on tax tax avoidance in mining companies on the Indonesian Stock Exchange in 2017-2021. So novelty in this study added the variables of accounting conservatism and intensity capital and measurement of tax avoidance in this study using cash effective tax rate (CETR). The methods used in this research is descriptive research and uses quantitative research methods. The sampling technique used purposive sampling. In this population and sample there are 17 mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The type of data in this study is secondary data which is tested using the classical assumption test method and hypothesis testing through the E-views program. The results of this study indicate that accounting conservatism and capital intensity have no effect on tax evasion, and institutional ownership has a negative effect on tax evasion. Keywords: accounting conservatism, capital intensity, institusional ownership, tax avoidance

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 ERL p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 108 halaman

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Erlin Destania

Versi lain/terkait

Lampiran Berkas

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