Kumala, Fetty (2024) PENGARUH CAPITAL INTENSITY, STRATEGI BISNIS DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE PADA PERUSHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023. Diploma (D3) thesis, Universitas Pelita Bangsa.
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Abstract
Tax Avoidance is a tax avoidance strategy and technique that is carried out legally and safely for taxpayers by reducing the amount of income tax without contradicting tax provisions or looking for weaknesses in the law. This study aims to determine the effect of capital intensity, business strategy and financial distress on tax avoidance in manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in 2021-2023. This research is a quantitative study using secondary data in the form of company financial reports obtained from the Indonesia Stock Exchange website. The research population amounted to 86 companies. Sampling using purposive sampling technique and obtained a sample of 29 companies in 3 years of observation so that the total data analyzed was 87 company data. The data collection technique in this study used literature study. The data analysis method used is panel data regression analysis using the help of Eviews software version 12. The results of this study indicate that the capital intensity variable has a positive effect on tax avoidance, business strategy has no effect on tax avoidance, while financial distress has a negative effect on tax avoidance. Simultaneously capital intensity, business strategy and financial distress affect tax avoidance.
Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi,Jurnal Skripsi dan Laporan KKP/PKL) (Diploma (D3)) |
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Keywords / Kata Kunci: | Capital Intensity, Business Strategy, Financial Distress and Tax Avoidance. |
Subjects: | Akuntansi > Pajak |
Fakultas / Prodi: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
Depositing User: | Fetty Kumala |
Date Deposited: | 22 Aug 2024 09:23 |
Last Modified: | 22 Aug 2024 09:23 |
URI: | https://repository.pelitabangsa.ac.id/id/eprint/3636 |