Universitas Bhayangkara Jakarta Raya

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Khasanah, Uswatun (2023) Konservatisme Akuntansi Capital Intensity Profitabilitas Dan Tax Avoidance. Jurnal Economina, 2 (10). ISSN 2963-1181

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Abstract

This Study aims to examine and analyze The Effect of Accounting Conservatism, Capital Intensity, and Profitability on Tax Avoidance. This research method uses a type of quantitative research. The types and sources of data in this study are secondary data in the form of annual financial reports of manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The sampling technique used was purposive sampling method and 55 observational data. The analytical method used is Multiple Linear Regression Panel Data using Eviews software version 9. The results showed that Accounting Conservatism has a negative effect on tax avoidance, Capital Intensity has a positive effect on tax avoidance, and Profitability has no effect on tax avoidance.

Item Type:	Article
Subjects:	Ilmu Sosial > Ekonomi > Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Uswatun Khasanah
Date Deposited:	15 Jan 2024 02:32
Last Modified:	15 Jan 2024 02:32
URI:	http://repository.ubharajaya.ac.id/id/eprint/25689

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