Mayangsari, Anggita Puspita (2023) Analisis Pengaruh Intensitas Modal dan Karakteristik eksekutif Terhadap Penghindaran Pajak. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tujuan dari penelitian ni yaitu untuk menguji pengaruh Intensitas modal dan karakteristik eksekutif terhadap penghindaran. Sampel penelitian yang digunakan adalah perusahaan yang terdaftar di Bursa Efek Indonesia dan memiliki skor manufaktur selama periode 2016 - 2021. Penelitian ini menggunakan metode purposive sampling dan menggunakan teknik pengumpulan data sekunder yang diperoleh dari S&P Capital IQ dan website Bursa Efek Indonesia. Sehingga, jumlah observasi penelitian ni sebanyak 70 perusahaan. Hasil Penelitian ini yaitu intensitas modal memiliki pengaruh positif terhadap penghindaran pajak, karakteristik eksekutif memiliki pengaruh positif terhadap penghindaran pajak. / The purpose of this study was to examine to analyze the effect of capital intensity and executive characteristics on tax avoidance. The research sample used were manufacturing companies listed on the Indonesia Stock Exchange during the period 2016 - 2021. The study used purposive sampling method and used secondary data collection technique obtained from S&P Capital IQ and the Indonesia Stock Exchange website. Therefore, the number of observations of this study are 70 companies. The results of this study are that capital intensity has a positive effect on tax avoidance and executive characteristics has positive effect on tax avoidance.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | penghindaran pajak; Intensitas modal; karakteristik eksekutif | ||||||||
| 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: | Anggita Puspita Mayangsari | ||||||||
| Date Deposited: | 26 Jun 2023 06:50 | ||||||||
| Last Modified: | 26 Jun 2023 06:50 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/56178 |
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