PENGARUH INTENSITAS ASET TETAP, PROFITABILITAS, UKURAN PERUSAHAAN , KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK ( Studi Empiris pada Perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2015-2019 )

DARMAYANTI, YULI SETIA (2021) PENGARUH INTENSITAS ASET TETAP, PROFITABILITAS, UKURAN PERUSAHAAN , KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK ( Studi Empiris pada Perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2015-2019 ). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to analyze the effect of fixed asset intensity, profitability, company size and institutional ownership on tax avoidance. The independent variables in this study are the intensity of fixed assets, profitability, company size and institutional ownership. The dependent variable in this study is tax avoidance. The population in this study were property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The sample in this study was selected using purposive sampling and obtained as many as 90 research samples. The analysis technique in this study uses multiple regression analysis. The results of the multiple regression analysis show that the intensity of fixed assets, profitability, company size and institutional ownership have a positive effect on tax avoidance. The value of Adjusted R2 is 0.370. This means that 37 percent of tax avoidance variables can be explained by the intensity of fixed assets, profitability, company size, and institutional ownership.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: tax avoidance, fixed asset intensity, profitability, firm size, institutional ownership.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 21 Jul 2022 01:57
Last Modified: 21 Jul 2022 01:57
URI: https://repository.ump.ac.id:80/id/eprint/12835

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