PENGARUH SALES GROWTH, FINANCIAL DISTRESS DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI BIDANG MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI 2017-2019)

Christina, Natalia (2020) PENGARUH SALES GROWTH, FINANCIAL DISTRESS DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI BIDANG MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI 2017-2019). Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study was conducted to determine whether the sales growth, financial distress and capital intensity has an influence on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange 2017-2019. The theory used in this study is agency theory. The samples in this study are 51 samples of manufacturing companies listed on the Indonesia Stock Exchange 2017-2019. The sampling technique uses purposive sampling method. These variabeles are then tested using multiple regression analysis with a significance level of 5% to know the effect of sales growth, financial distress, and capital intensity of tax avoidance. The result showed that sales growth, financial distress and capital intensity has not affect tax avoidance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Sales Growth, Financial Distress, Capital Intensity, Tax Avoidance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
T Technology > TS Manufactures
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Users 1025 not found.
Date Deposited: 26 Aug 2020 03:43
Last Modified: 04 Sep 2021 08:47
URI: http://eprints.ukmc.ac.id/id/eprint/4114

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