SHAFA QORISU, SALSABILA and , Dra. Nursiam, M.H., Ak., CA (2021) Pengaruh Corporate Governance, Profitabilitas, Intensitas Aset Tetap, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to analize the effect od corporate governance, profitability, fixed asset intensity, and sales growth on the tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. This study uses the independent variable corporate governance which is measured using institutional ownership, the number of the board of commissioners, and the number of audit committees, profitability, fixed asset intensity, and sales growth. While the dependent variable used is tax avoidance. Data collection using purposive sampling method. With this method, a final sample of 266 companies was obtained. The approach used in this research is a quantitative approach. The data in this study are secondary data obtained from the Indonesia Stock Exchange website and website of each company. The regression model used in this study is a multiple linier regression model with the help of SPSS 26. The results show that profitability and sales growth affect tax avoidance, while corporate governance and fixed asset intensity have no effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Corporate governance, profitability, fixed asset intensity, sales growth, tax avoidance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SALSABILA SHAFA QORISU |
| Date Deposited: | 18 Aug 2021 23:14 |
| Last Modified: | 18 Aug 2021 23:14 |
| URI: | http://eprints.ums.ac.id/id/eprint/93706 |
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