Pengaruh Profitabilitas, Intensitas Modal, Leverage, Ukuran Perusahaan, dan Sales Growth terhadap Tax Avoidance pada Perusahaan Properti dan Real Estate
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Institusion

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya

Author

B, Iyas Zumanilhami

Subject

657.46 - TAX ACCOUNTING 

Datestamp

2024-03-13 02:54:50 

Abstract :
Tax avoidance is the collection and analysis of tax regulations with the aim of choosing the most effective tax reduction measures to minimize the tax burden. This study aims to examine the effect of profitability, capital intensity, leverage, company size, and sales growth on tax avoidance. The research method used in this research is quantitative research method with secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The population in this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) starting in 2020-2022. Sampling in this study using purposive sampling method. The data analysis method used in this study is multiple linear regression. The results of this study state that profitability, capital intensity, and company size have a significant negative effect on tax avoidance while leverage and sales growth have no effect on tax avoidance. Keywords: Tax Avoidance, Profitability, Capital Intensity, Company Size. 

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ARTIKEL ILMIAH.pdf
C O V E R .pdf
B A B I.pdf
B A B II.pdf
B A B III.pdf
B A B IV.pdf
B A B V.pdf
LAMPIRAN.pdf