Pengaruh Ukuran Perusahaan, Struktur Kepemilikan, Intensitas Persediaan, dan Intensitas Aset Tetap Terhadap Penghindaran Pajak pada Perusahaan Ritel yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2015 – 2019

Setiadi, Nyimas Belinda Thania (2021) Pengaruh Ukuran Perusahaan, Struktur Kepemilikan, Intensitas Persediaan, dan Intensitas Aset Tetap Terhadap Penghindaran Pajak pada Perusahaan Ritel yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2015 – 2019. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This study aims to analyze and prove the effect of firm size, managerial ownership structure, inventory intensity, and capital intensity of tax avoidance. The variables used in this study are independent variable and dependent variable. The independent variables used are firm size, managerial ownership structure, inventory intensity, and capital intensity. While the dependent variable used is tax avoidance. This study uses 11 retail companies listed on the Indonesia Stock Exchange (IDX) in the 2015 – 2019 period. The sampling method and analysis technique used are purposive sampling and multiple linear regression analysis. The results of the study prove that inventory intensity and capital intensity have a positive effect on tax avoidance. While firm size and managerial ownership structure do not affect tax avoidance.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number SET P 7312/2021
Uncontrolled Keywords: Firm Size, Managerial Ownership Structure, Inventory Intensity, Capital Intensity, and Tax Avoidance.
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Sari Dewi
Date Deposited: 10 May 2022 01:10
Last Modified: 10 May 2022 01:10
URI: http://repository.stieykpn.ac.id/id/eprint/1862

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