ANDINIE, CIKAL TRI (2025) PENGARUH PROFITABILITAS, CORPORATE RISK DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia periode 2019-2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the effect of Profitability, Corporate Risk and Inventory Intensity on Tax Avoidance of Food and Beverage Sub-Sector Companies (Empirical Study on Companies Listed on the Indonesia Stock Exchange for the period 2019-2023). The population in this study is Food and Beverage Sub-Sector Companies in 2019-2023. The sampling technique used purposive sampling with a sample size of 140. The research data was obtained from the Indonesia Stock Exchange website. The analysis method in this study used multiple linear regression with the SPSS application. The results of the study show that: (1) Profitability has a negative and significant effect on Tax Avoidance, (2) Corporate Risk has no effect on Tax Avoidance, (3 Inventory Intensity has no effect on Tax Avoidance. Keywords: Tax Avoidance, Profitability, Corporate Risk, Inventory Intensity Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas, Corporate Risk dan Inventory Intensity terhadap Tax Avoidance Perusahaan Sub Sektor Makanan Dan Minuman (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia periode 2019-2023). Populasi pada penelitian ini adalah Perusahaan Sub Sektor Makanan Dan Minuman Tahun 2019-2023. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel 140. Data penelitian diperoleh dari website Bursa Efek Indonesia. Metode analisis pada penelitian ini menggunakan regresi linier berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa : (1) Profitabilitas berpengaruh negatif dan signifikan terhadap Tax Avoidance, (2) Corporate Risk tidak berpengaruh terhadap Tax Avoidance, (3) Inventory Intesity tidak berpengaruh terhadap Tax Avoidance. Kata Kunci: Tax Avoidance, Profitabilitas, Corporate Risk, Inventory Intensity
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 25 029 |
| NIM/NIDN Creators: | 43220110071 |
| Uncontrolled Keywords: | Tax Avoidance, Profitabilitas, Corporate Risk, Inventory Intensity |
| Subjects: | 200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.49 Other Fiqih Aspects/Aspek Fiqih Lainnya > 297.491 Food and Drink Issues/Masalah Makanan dan Minuman 300 Social Science/Ilmu-ilmu Sosial > 340 Law/Ilmu Hukum > 343 Military, Defense, Public Property, Public Finance, Tax, Trade (Commerce), Industrial Law/Militer, Pertahanan, Properti Publik, Keuangan Publik, Perpajakan, Perdagangan (Perdagangan), Hukum Industri |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 06 Feb 2025 03:34 |
| Last Modified: | 06 Feb 2025 03:34 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/93959 |
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