Pengaruh Konservatisme Akuntansi, Intensitas Aset Tetap, Profitabilitas, Winner, Dan Debt To Equity Ratio Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI)Tahun 2017-2019)

Latifah, Lina Nanda Putri Nur and -, Dr. Fatchan Achyani., SE,Si (2020) Pengaruh Konservatisme Akuntansi, Intensitas Aset Tetap, Profitabilitas, Winner, Dan Debt To Equity Ratio Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI)Tahun 2017-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to discuss accounting conservatism, Fixed Asset Intensity, Profitability, Winner and Debt To Equity Ratio Against Tax Avoidance (Empirical Study of Manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2017-2019) The type of research used is associative research. and the type of research used is quantitative. Sampling in this study was carried out using purposive sampling method. This research was conducted by selecting public companies listed on the Indonesia Stock Exchange and the samples used were manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample used by 75 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The type of data used is secondary data. Data analysis used logistic regression analysis. The results show that conservatism does not conflict with tax avoidance.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: accounting conservatism, Fixed Asset Intensity, Profitability, Winner, Debt To Equity Ratio and Tax Avoidance.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: LINA NANDA PUTRI NUR LATHIFAH
Date Deposited: 11 Nov 2020 06:51
Last Modified: 11 Nov 2020 06:51
URI: http://eprints.ums.ac.id/id/eprint/87190

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