PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, INTENSITAS MODAL DAN KEPEMILIKAN INSTITUSI TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX

Lutfiyah Sri Mulyani, NIM.: 17108040079 (2022) PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, INTENSITAS MODAL DAN KEPEMILIKAN INSTITUSI TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to analyze the effect of profitability, liability, company size, capital intensity, and institutional ownership on tax avoidance. The research sample used was 12 companies listed in the Jakarta Islamic Index (JII) for the 2015-2020 period. Panel data regression analysis was used in this study using the Eviews version 10 test tool. The results showed that profitability, firm size, capital intensity and institutional ownership had no effect on tax avoidance behavior. Meanwhile, leverage has a negative effect on tax avoidance behavior.

Item Type: Thesis (Skripsi)
Additional Information: Pembimbing: Rosyid Nur Anggara Putra, S. Pd., M.Si
Uncontrolled Keywords: profitability; liability; firm size; capital intensity; institutional ownership, tax avoidance
Subjects: Ekonomi Islam > Akuntansi Syari'ah
Manajemen > Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1)
Depositing User: Muchti Nurhidaya [muchti.nurhidaya@uin-suka.ac.id]
Date Deposited: 26 Jan 2023 14:34
Last Modified: 26 Jan 2023 14:34
URI: http://digilib.uin-suka.ac.id/id/eprint/55696

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