PENGARUH TINGKAT HUTANG, PROFITABILITAS, DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di BEI Tahun 2018-2022)
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Institusion

Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah

Author

Muryaningrum, Indah

Subject

HB Economic Theory 

Datestamp

2024-03-26 02:35:33 

Abstract :
Abstract This research aims to examine the influence of debt levels, profitability and inventory intensity on tax avoidance. The data source taken is the financial reports of manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange (BEI) for 2018-2022, which were obtained through the official BEI platform. In this sector there is a population of 57 companies, and by using the purposive sampling method, 7 companies were obtained which will be used as samples in this research. The analytical method used is quantitative. The data was tested using SPSS version 23 using the classic assumption test, multiple linear regression analysis, and hypothesis testing. The results of this research found that debt levels have a positive and significant effect on tax avoidance, profitability has a positive and significant effect on tax avoidance, and inventory intensity has a positive and significant effect on tax avoidance. Keywords: Tax avoidance, debt level, profitability, inventory intensity 

File :
Indah Muryaningrum_11201183_Skripsi BAB 1-3 (1).pdf
Indah Muryaningrum_11201183_DAFTAR PUSTAKA (1).pdf