PENGARUH PROFITABILITAS, LEVERAGE, INTENSITAS AKTIVA TETAP DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020

Susilowati, Noviana Hesti (2022) PENGARUH PROFITABILITAS, LEVERAGE, INTENSITAS AKTIVA TETAP DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020. Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.

[img] Text (SURAT PERSETUJUAN UNGGAH KARYA ILMIAH)
Surat Persetujuan Unggah KI.pdf
Download (178kB)
[img] Text (HALAMAN DEPAN)
HALAMAN DEPAN-1.pdf
Download (1MB)
[img] Text (BAB I)
BAB I.pdf
Download (476kB)
[img] Text (BAB II)
BAB II.pdf
Restricted to Registered users only
Download (904kB)
[img] Text (BAB III)
BAB III.pdf
Restricted to Registered users only
Download (732kB)
[img] Text (BAB IV)
BAB IV.pdf
Restricted to Registered users only
Download (1MB)
[img] Text (BAB V)
BAB V.pdf
Restricted to Registered users only
Download (404kB)
[img] Text (DAFTAR PUSTAKA)
DAFTAR PUSTAKA.pdf
Download (343kB)
[img] Text (LAMPIRAN)
LAMPIRAN.pdf
Download (2MB)
[img] Text (SKRIPSI FULL TEXT)
Noviana Hesti Susilowati (1).pdf
Restricted to Repository staff only
Download (3MB)

Abstract

This study plans to analyze the effect of profitability, leverage, fixed asset intensity and corporate governance on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The independent variables in this study are Return On Assets (ROA), Debt to Equity Ratio (DER), Capital Intensity and Independent Commissioner. While the dependent variable is the Cash Effective Tax Rate (CETR). The number of tests is 15 manufacturing companies for a period of 3 years and obtained 45 information handled. The testing method in this exploration is purposive testing. The consequence of this study shows that ROA clearly affects cost avoidance, DER affects tax avoidance. In the meantime, the intensity of fixed assets and corporate governance does not affect cost avoidance.

Item Type: Thesis (Skripsi (S1))
Uncontrolled Keywords: PROFITABILITAS, LEVERAGE, INTENSITAS AKTIVA TETAP, CORPORATE GOVERNANCE, TAX AVOIDANCE
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic
Depositing User: fe . userfe
Date Deposited: 22 Aug 2022 04:37
Last Modified: 22 Aug 2022 04:37
URI: http://eprints.umpo.ac.id/id/eprint/9706

Actions (login required)

View Item View Item
Umpo Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.