PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN DAN PROFITABILITAS TERHADAP TAX AVOIDANCE

MAHARANI, BELLA CHRISNA (2020) PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN DAN PROFITABILITAS TERHADAP TAX AVOIDANCE. Bachelor thesis, Universitas Ahmad Dahlan.

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Abstract

Tax is the biggest income in Indonesia. The government can distribute several welfare programs to the public and company empirical evidence and the effect of profitability, leverage, and inventory intensity on tax avoidance. The sample in this study uses manufacturing companies listed on the Indonesia Stock Exchange based on purposive sampling in 10 companies. The observation period is 2000 – 2018. Tax avoidance is measured by ROA ratio. While the leverage variable is measured by the DAR ratio. Inventory intensity variable is measured by the ratio of inventory on total assets. The data in this study were obtained by EVIEWS with panel data regression method.
The results of this study indicate that profitability has a significant effect on tax avoidance, while leverage and inventory intensity do not have a significant effect on tax avoidance.

Item Type:	Thesis (Bachelor)
Keyword:	Kurniawan Ali Fachrudin
Subjects:	H Social Sciences > HB Economic Theory
Divisi / Prodi:	Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi)
Depositing User:	Sdr Tunggal Pribadi Perpustakaan UAD
Date Deposited:	22 Oct 2020 02:55
Last Modified:	22 Oct 2020 02:55
URI:	http://eprints.uad.ac.id/id/eprint/20919

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