Pengaruh Profitabilitas, Leverage , Dan Intensitas Aset Tetap Terhadap Tax Avoidance (Studi Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022)

Prastikawati, Febby Galuh and , Dr. Banu Witono, S.E., M.Si., Ak., CA (2025) Pengaruh Profitabilitas, Leverage , Dan Intensitas Aset Tetap Terhadap Tax Avoidance (Studi Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze and obtain empirical evidence regarding the effect of profitability, leverage, and fixed asset intensity on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The research sample used was 171 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling method used the purposive sampling method. The analysis used in this study is multiple linear regression analysis. The results of the study indicate that profitability, leverage and fixed asset intensity have a significant effect on Tax Avoidance.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Tax Avoidance, Profitability, Leverage and fixed asset intensity
Subjects:	H Social Sciences > HG Finance > Capital/Modal H Social Sciences > HF Commerce > Accounting H Social Sciences > HF Commerce > Accounting > Financial Report H Social Sciences > HF Commerce > Accounting > Taxation H Social Sciences > HG Finance > Capital/Modal > BEI(Bursa Efek Indonesia)
Divisions:	Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User:	FEBBY GALUH PRASTIKAWATI
Date Deposited:	15 May 2025 03:04
Last Modified:	11 Sep 2025 02:14
URI:	http://eprints.ums.ac.id/id/eprint/135087

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