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
Total View This Week0
Total View This Week0
Institusion
Politeknik Negeri Bengkalis
Author
Gara, Anggara Mulyana
Subject
571 Manajemen
Datestamp
2024-07-19 01:52:54
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.
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.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
