Ravanelly, Teuku Andre (2022) Pengaruh financial distress, thin capitalization, dan capital intensity terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris mengenai pengaruh financial distress, thin capitalization, dan capital intensity terhadap tax avoidance pada perusahaan yang bergerak di sektor manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI). Variabel independen yang digunakan dalam penelitian ini adalah financial distress, thin capitalization dan capital intensity. Sementara itu, untuk variabel dependen yang digunakan dalam penelitian ini,yakni tax avoidance diukur dengan effective tax rate. Sampel yang dikumpulkan dan digunakan adalah sebanyak 200 data. Teknik dalam mengumpulkan sampel menerapkan metode purposive sampling dan dianalisis menggunakan metode regresi berganda. Hasil penelitian ini menunjukkan bahwa financial distress berpengaruh positif terhadap tax avoidance, thin capitalization berpengaruh positif terhadap tax avoidance dan capital intensity berpengaruh negatif terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | financial distress; thin capitalization; capital intensity; tax avoidance | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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| Depositing User: | TEUKU ANDRE RAVANELLY | ||||||||
| Date Deposited: | 14 Jul 2022 06:36 | ||||||||
| Last Modified: | 14 Jul 2022 06:36 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/48628 |
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