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PENGARUH CAPITAL INTENSITY, KOMPENSASI RUGI FISKAL, RELATED PARTY TRANSACTION, DAN EARNINGS MANAGEMENT TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024)

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This study aims to analyze the effect of capital intensity, fiscal loss compensation, related party transactions, and earnings management on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The data used are secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange. The population in this study is the food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2020–2024 with sample selection using purposive sampling technique. The sample in this study is 24 food and beverage manufacturing companies according to predetermined criteria. The analysis in this study uses multiple linear regression analysis with the SPSS 26 software application. The results of the study indicate that simultaneously all four variables influence tax avoidance, while partially each variable shows a different influence. This study contributes to the development of taxation literature and becomes a consideration in the formulation of corporate tax policies.

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Detail Information

Series Title

-

Call Number

T1938202026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xii, 98 hlm.; ilus.; tab.; 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

-

Subject(s)

Akuntansi Pajak
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

SEW

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