Fitrianti, Ardelia (2022) Pengaruh capital intensity, inventory intensity dan umur perusahaan terhadap tax avoidance. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini dilakukan untuk menganalisis, mengamati dan menguji capital intensity, inventory intensity dan umur perusahaan terhadap tax avoidance pada perusahaan sector industrial yang terdaftar pada BEI pada tahun 2018-2020. Jumlah sampel yang digunakan pada penelitian ini yaitu 62 sampel selama 3 tahun yang diambil dari S&P Market Intelligence. Berdasarkan pemilihan sampel menggunakan metode purposive sampling maka terdapat 186 sampel yang memenuhi kriteria. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan bantuan program statistic SPSS. Hasil penelitian menemukan bahwa capital intensity berpengaruh negatif terhadap tax avoidance, inventory intensity tidak berpengaruh terhadap tax avoidance, dan umur perusahaan berpengaruh positif terhadap tax avoidance.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | tax avoidance; capital intensity; inventory intensity; umur perusahaan | ||||||||
Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
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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: | Ardelia Fitrianti | ||||||||
Date Deposited: | 21 Jul 2022 05:35 | ||||||||
Last Modified: | 21 Jul 2022 05:35 | ||||||||
URI: | http://repository.uph.edu/id/eprint/48716 |
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