Agustina, Dwi Ardyanti (2022) PENGARUH INTENSITAS AKTIVA TETAP, PERTUMBUHAN PENJUALAN, TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK(Studi Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Periode 2017-2020). Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Abstract
Tax is one source of state revenue that the government can rely on. For companies, taxes are a burden that must be paid and will reduce income. The company conducts tax evasion in a legal manner in accordance with the provisions. The purpose of this research is to test and prove the intensity of fixed assets, sales growth, corporate governance have partial, simultaneous, and dominant effect on tax avoidance. The data in this study is secondary data in the form of annual reports. The research sample is food and beverages sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling method used purposive sampling. The number of observation samples was 44. Data analysis used descriptive statistical analysis methods, classical assumption test, multiple linear regression analysis, and hypothesis testing. Based on the results of the study, it shows that the Intensity of Fixed Assets, Sales Growth, Good Corporate Governance have partial, simultaneous, and dominant effect on Tax Avoidance
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Fixed Asset Intensity, Sales Growth, Corporate Governance, Tax Avoidance |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 23 Jan 2024 03:01 |
| Last Modified: | 23 Jan 2024 03:01 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2268 |
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