Artha, Nadya Chris Amelia (2019) ANALISIS PENGARUH INTENSITAS ASET TETAP, PERTUMBUHAN PENJUALAN, DAN PREFERENSI RISIKO EKSEKUTIF TERHADAP TAX AVOIDANCE DALAM SUATU PERUSAHAAN. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Abstract
This study aims to obtain empirical evidence about the effect of fixed asset intensity, sales growth, and executive risk preferences on tax avoidance. The research population is mining companies listed on the Indonesia Stock Exchange for the period of 2016-2018, using purposive sampling method with a total final number of samples of 54 companies. The data analysis technique is multiple regression analysis. The results of the research conducted indicate that the intensity of fixed assets has a significant effect on tax avoidance. Sales growth has a significant effect on tax avoidance. Executive risk preference has a significant effect on tax avoidance.Simultaneously, the intensity of fixed assets, sales growth, and executive risk preferences significantly influence tax avoidance.
| Item Type: | Thesis (Skripsi) |
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| Uncontrolled Keywords: | Fixed asset intensity, sales growth, executive risk preferences, tax avoidance. |
| Subjects: | Accounting > Tax Accounting > Tax |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 17 Mar 2020 05:25 |
| Last Modified: | 17 Mar 2020 05:25 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/518 |
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