Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan, Dan Capital Intensity Terhadap Penghindaran Pajak Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI Tahun 2020-2022

Gara, Anggara Mulyana (2024) Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan, Dan Capital Intensity Terhadap Penghindaran Pajak Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI Tahun 2020-2022. Undergraduate thesis, Politeknik Negeri Bengkalis.

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Abstract

This research aims to examine the influence of Profitability, Liquidity, Leverage, Company Size, and Capital Intensity on Tax Avoidance, both partially and simultaneously, in property and real estate companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. The data used is quantitative, and data collection techniques include documentation and website research. The research sample consists of 24 property and real estate companies listed on the Indonesia Stock Exchange. The analysis technique involves statistical analysis with multiple linear regression testing. The results indicate that, simultaneously, Profitability, Liquidity, Leverage, Company Size, and Capital Intensity do not have a significant influence on tax avoidance. Partially, Profitability, Liquidity, Leverage, and Capital Intensity do not affect tax avoidance, while Company Size has an impact on tax avoidance.

Item Type:	Thesis (Undergraduate)
Contributors:	Contribution Contributors Email NIDN/NIDK Thesis advisor Rosmida, Rosmida rosmida@polbeng.ac.id 1012068403
Uncontrolled Keywords:	Profitability, Liquidity, Leverage, Firm Size, and Capital Intensity
Subjects:	550 ILMU EKONOMI > 570 ILMU MANAJEMEN > 571 Manajemen 550 ILMU EKONOMI > 570 ILMU MANAJEMEN > 573 Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll)
Divisions:	Jurusan Administrasi Bisnis > Sarjana Terapan Administrasi Bisnis Internasional > TUGAS AKHIR
Depositing User:	Akuntansi Keuangan Publik B 2024
Date Deposited:	19 Jul 2024 01:52
Last Modified:	19 Jul 2024 01:52
URI:	http://eprints.polbeng.ac.id/id/eprint/12688

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