PENGARUH SALES GROWTH, FINANCIAL DISTRESS DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI BIDANG MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI 2017-2019)
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Institusion

Universitas Katolik Musi Charitas

Author

Christina, Natalia

Subject

HF5601 Accounting 

Datestamp

2021-09-04 08:47:10 

Abstract :
This study was conducted to determine whether the sales growth, financial distress and capital intensity has an influence on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange 2017-2019. The theory used in this study is agency theory. The samples in this study are 51 samples of manufacturing companies listed on the Indonesia Stock Exchange 2017-2019. The sampling technique uses purposive sampling method. These variabeles are then tested using multiple regression analysis with a significance level of 5% to know the effect of sales growth, financial distress, and capital intensity of tax avoidance. The result showed that sales growth, financial distress and capital intensity has not affect tax avoidance. 

File :
EA-2020-1621025-cover.pdf
EA-2020-1621025-abstract.pdf
EA-2020-1621025-complete.pdf
EA-2020-1621025-summary_id.pdf
EA-2020-1621025-tableofcontent.pdf
EA-2020-1621025-chapter1.pdf
EA-2020-1621025-chapter2.pdf
EA-2020-1621025-chapter3.pdf
EA-2020-1621025-chapter4.pdf
EA-2020-1621025-conclusion.pdf
EA-2020-1621025-reference.pdf
EA-2020-1621025-attachment.pdf