Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Capital Intensity, Transfer Pricing, Dan Umur Perusahaan Terhadap Penghindaran Pajak
Total View This Week0
Total View This Week0
Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Rachman, Muhammad Axellito Aulia
Subject
657.092 - ACCOUNTANTS
Datestamp
2023-10-26 03:39:43
Abstract :
Tax avoidance is an attempt to relieve the tax expense by not violating the laws that have been set by the government. This study aims to analyze the effect of profitability, leverage, firm size, capital intensity, transfer pricing, and firm age on tax avoidance in automotive and component sub-sector ompanies that have go public on the Bursa Efek Indonesia (BEI) from 2014 to 2021. The sampling technique used is the purposive sampling method. The data used is secondary data. The data analysis technique used is descriptive analysis and multiple linear regression using SPSS 25 software. Based on the results of this study, there are three dependent variables that show an effect on tax avoidance, the variable is profitability and company size which have a negative effect, and leverage which has a positive effect. While the dependent variables that do not show an effect on tax avoidance are capital intensity, transfer pricing, and company age.
Tax avoidance is an attempt to relieve the tax expense by not violating the laws that have been set by the government. This study aims to analyze the effect of profitability, leverage, firm size, capital intensity, transfer pricing, and firm age on tax avoidance in automotive and component sub-sector ompanies that have go public on the Bursa Efek Indonesia (BEI) from 2014 to 2021. The sampling technique used is the purposive sampling method. The data used is secondary data. The data analysis technique used is descriptive analysis and multiple linear regression using SPSS 25 software. Based on the results of this study, there are three dependent variables that show an effect on tax avoidance, the variable is profitability and company size which have a negative effect, and leverage which has a positive effect. While the dependent variables that do not show an effect on tax avoidance are capital intensity, transfer pricing, and company age.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
