Pengaruh Struktur Modal dan Pertumbuhan Aset Terhadap Tax Avoidance pada Perusahaan yang Terdaftar di BEI

Aulia, Jennyfer (2026) Pengaruh Struktur Modal dan Pertumbuhan Aset Terhadap Tax Avoidance pada Perusahaan yang Terdaftar di BEI. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to analyze the effect of company characteristics on tax avoidance practices in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Tax avoidance is an effort by companies to legally minimize their tax burden by exploiting loopholes in tax regulations, making it an important issue in corporate financial management and state revenue. This study uses a quantitative approach with a causal associative research type. The data used is secondary data in the form of financial reports of property and real estate companies listed on the IDX during period 2022-2024. The sampling technique was carried out using purposive sampling. The data analysis method used is multiple linear regression analysis with classical assumption testing and hypothesis testing. The results show that, partially, the capital structure variable has a significant positive effect and asset growth has a significant negative effect on tax avoidance. Simultaneously, the independent variables used in this study affect tax avoidance. This study is expected to contribute to the development of literature in the field of taxation and serve as a consideration for company management and regulators in understanding the factors that influence tax avoidance practices

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Capital Structure, Asset Growth, Tax Avoidance
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Users 3801 not found.
Date Deposited: 16 Jul 2026 02:54
Last Modified: 16 Jul 2026 02:54
URI: http://eprints.ukmc.ac.id/id/eprint/15613

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