PENGARUH LEVERAGE DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI MODERASI

Putra, Yoga Praditya (2024) PENGARUH LEVERAGE DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI MODERASI. Undergraduate thesis, Universitas Muhammadiyah Malang.

[thumbnail of PENDAHULUAN.pdf]
Preview
Text
PENDAHULUAN.pdf

Download (2MB) | Preview
[thumbnail of BAB I.pdf]
Preview
Text
BAB I.pdf

Download (327kB) | Preview
[thumbnail of BAB II.pdf]
Preview
Text
BAB II.pdf

Download (394kB) | Preview
[thumbnail of BAB III.pdf] Text
BAB III.pdf
Restricted to Registered users only

Download (385kB) | Request a copy
[thumbnail of BAB IV.pdf] Text
BAB IV.pdf
Restricted to Registered users only

Download (475kB) | Request a copy
[thumbnail of BAB V.pdf] Text
BAB V.pdf
Restricted to Registered users only

Download (309kB) | Request a copy

Abstract

The purpose of this study was to analyze the effect of leverage and fix asset intensity on tax avoidance and also moderated by good corporate governance. The population of this study is manufacturing companies listed on the IDX in 2021-2022. This study used purposive sampling which resulted in 69 companies and observation sample of 99 for 2 years. The data analysis method uses panel data regression using stata software. The result showed that leverage has a significant effect on tax avoidance, while fixed asset intensity has no effect on tax avoidance, while good corporate governance can moderate leverage on tax avoidance, while good corporate governance cannot moderate fixed asset intensity on tax avoidance.

Item Type: Thesis (Undergraduate)
Student ID: 202010170311144
Keywords: Leverage, Fixed Asset Intensity, Tax Avoidance, Good Corporate Governance
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Economics and Business > Department of Accounting (62201)
Depositing User: 202010170311144 pradityayoga7
Date Deposited: 18 Apr 2024 08:40
Last Modified: 18 Apr 2024 08:40
URI: https://eprints.umm.ac.id/id/eprint/5567

Actions (login required)

View Item
View Item