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PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN INVENTORY INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2018-2020

Abdau, Gilang (2021) PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN INVENTORY INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2018-2020. Undergraduate (S1) thesis, Universitas Muhammadiyah Malang.

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Abstract

This study aims to determine the effect of profitability, leverage, institutional ownership, and inventory intensity on tax avoidance. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange during 2018 to 2020. With a population of 198 companies, the sample selection technique used purposive sampling and obtained 76 companies as samples and the number of observations for 3 years was 228 companies. The data analysis method in this study is panel data regression method using STATA 15 software. The results show that profitability, leverage, and institutional ownership simultaneously affect tax avoidance. Meanwhile, inventory intensity has no effect on tax avoidance.

Item Type: Thesis (Undergraduate (S1))
Student ID: 201710170311321
Thesis Advisors: Endang Dwi Wahyuni (0707066301)
Keywords: Profitability, Leverage, Institutional Ownership, Inventory Intensity, Tax Avoidance.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Faculty of Economics and Business > Department of Accounting (62201)
Depositing User: 201710170311321 201710170311321
Date Deposited: 05 Aug 2021 02:08
Last Modified: 05 Aug 2021 02:08
URI : http://eprints.umm.ac.id/id/eprint/76952

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