PENGARUH STRUKTUR MODAL, CAPITAL INTENSITY DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Pertambangan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2022)

NINGSRI, LEVINA MUTIARA (2024) PENGARUH STRUKTUR MODAL, CAPITAL INTENSITY DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Pertambangan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The aim of this research is to determine the effect of capital structure, capital intensity and profitability on tax avoidance. The method used is descriptive research type with a quantitative approach. The population was 22 companies and the collection technique used purposive sampling so that the sample in this study was 10 companies. The data analysis used used the SPSS method which includes classical assumption testing, coefficient of determination and hypothesis testing. The results of this research show that capital structure has an effect on tax avoidance, capital intensity has no effect on tax avoidance, and profitability has an effect on tax avoidance. Keywords: Tax Avoidance, capital structure, capital intercity and profitability Tujuan penelitian ini untuk mengetahui pengaruh struktur modal, capital intencity dan profitabilitas terhadap Tax avoidance. metode yang digunakan yaitu tipe penelitian deskriptif dengan pendekatan kuantitatif. Populasi sebanyak 22 perusahaan dan teknik pengambilan menggunkana Purposive sampling sehingga sampel pada penelitian ini sebanyak 10 perusahaan. Analis data yang digunakan menggunakan metode SPSS yang meliputi uji asumsi klasik, koefisien determinasi dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa struktur modal terhadap tax avoidance, capital intensity tidak berpengaruh terhadap tax avoidance, dan profitabilitas berpengaruh terhadap tax avoidance. Kata Kunci : Tax Avoidance, Struktur modal, capital intencity dan profitabilitas

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 183
Call Number: SE/32/24/115
NIM/NIDN Creators: 43220010153
Uncontrolled Keywords: Tax Avoidance, Struktur modal, capital intencity dan profitabilitas
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.3 Bibliographic Analysis and Control/Bibliografi Analisis dan Kontrol Perpustakaan > 025.31 Library Catalog/Katalog Perpustakaan > 025.315 Structure/Struktur
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.2 Extraction of Mineral/Industri Pertambangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 21 Aug 2024 07:01
Last Modified: 21 Aug 2024 07:01
URI: http://repository.mercubuana.ac.id/id/eprint/90495

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