Skripsi

PENGARUH INTENSITAS PERSEDIAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PERENCANAAN PAJAK PADA PERUSAHAAN SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2020-2024

---

This study aims to analyze the influence of inventory intensity, leverage, and profitability on tax planning in food and beverage companies listed on the Indonesia Stock Exchange in 2020-2024. The research method used is quantitative. The type of data in this study is secondary quantitative data obtained from the company's annual financial report. The sampling technique for this study used purposive sampling, with a total of 30 companies and 150 observations. The analysis in this study is descriptive and multiple linear regression analysis using the SPSS software application. The results of this study indicate that inventory intensity has a significant effect on tax planning, leverage has a significant effect on tax planning, and profitability has a significant and negative effect on tax planning.

---

Availability

Detail Information

Series Title

-

Call Number

T2005092026

Publisher

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

Collation

xiii, 145 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

-

Classification

657.460 7

Content Type

Text

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Akuntansi Perpajakan
Prodi Ekonomi Akuntansi

Specific Detail Info

-

Statement of Responsibility

MI

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment