Universitas Bhayangkara Jakarta Raya

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Khasanah, Uswatun (2023) Intensitas Modal, Pertumbuhan Penjualan, Ukuran Perusahaan Dan Penghindaran Pajak. Jurnal Economina,, 2 (10). ISSN 2963-1181

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Abstract

This study aims to examine the effect of capital intensity, sales growth, and company size on tax avoidance. The population in this study are all Basic Industry and Chemical sector companies listed on the Indonesia Stock Exchange in 20182022. The sampling technique used purposive sampling and obtained 65 samples. The analysis method used is Panel Data Multiple Linear Regression with Eviews 9 management: capital Intensity has a positive and significant effect on Tax Avoidance, Sales Growth does not affect Tax Avoidance, and Company Size has a negative and significant 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 02:40
Last Modified:	15 Jan 2024 02:40
URI:	http://repository.ubharajaya.ac.id/id/eprint/25693

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