Pengaruh capital intensity, inventory intensity dan umur perusahaan terhadap tax avoidance

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)
Creators:
Creators
NIM
Email
ORCID
Fitrianti, Ardelia
NIM01017190014
ardelia.f9@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Sufiyati, Sufiyati
NIDN0306107302
sufiyatijonatan@yahoo.co.id
Uncontrolled Keywords: tax avoidance; capital intensity; inventory intensity; umur perusahaan
Subjects: H Social Sciences > HF Commerce
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
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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