SKRIPSI AKS

Pengaruh Intensitas Aset Tetap, Intensitas Persediaan, Dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017-2019)

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ABSTRACT

This study aims to determine the effect of fixed asset intensity, inventory intensity,
and corporate social responsibility on tax avoidance in manufacturing companies
listed on the Indonesian Stock Exchange for the period 2017-2019. The data in
this study used secondary data by using research data collection techniques in the
form of documentation.
The population used in this study are manufacturing companies listed on the
Indonesian Stock Exchange for the period 2017-2019. The sampling technique in
this study using purposive sampling method. The number of samples obtained as
many as 74 manufacturing companies. The data analysis technique used is
multiple linear regression analysis with the help of SPSS software version 22.
The results of this study indicate that the variables of fixed asset intensity,
inventory intensity, and corporate social responsibility have a negative effect on
tax avoidance in manufacturing companies listed on the Indonesian Stock
Exchange for the period 2017-2019.
Keywords: Tax Avoidance, Fixed Asset Intensity, Inventory Intensity, and
Corporate Social Responsibility

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

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No. Panggil

2X6.2 DIM p 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 96 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Dimas Hernawan

Versi lain/terkait

Lampiran Berkas

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