PENGARUH CAPITAL INTENSITY RATIO DAN LEVERAGE TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017)

Riyadi, Pupu Juniar (2019) PENGARUH CAPITAL INTENSITY RATIO DAN LEVERAGE TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017). Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The purpose of this study is to remain the influence of capital intensity ratio and leverage to tax avoidance in the mining sector companies listed on Indonesia Stock Exchange period 2013-2017. This study uses Agency Theory and Attribution Theory. The population is 41 in the mining sector companies listed on Indonesia Stock Exchange period 2013-2017, and the sample of this study is 11 companies that publish their annual report on observation period and have no loss. The data analysis is multiple regression analysis to know the influence of capital intensity ratio and leverage to tax avoidance in the mining sector companies. The result showed that capital intensity ratio and leverage have influent to tax avoidance.

Keywords: capital intensity ratio, leverage, tax avoidance

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: capital intensity ratio ; leverage ; tax avoidance
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Chatarinedesi Kurniawati
Date Deposited: 03 Jun 2022 02:48
Last Modified: 03 Jun 2022 02:48
URI: https://eprints.ukmc.ac.id/id/eprint/7983

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