Skripsi

PENGARUH TUNNELING INCENTIVE, INTENSITAS ASET TETAP DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020–2024)

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This study aims to examine the influence of tunneling incentives, fixed asset intensity, and accounting conservatism on tax avoidance. This study uses a quantitative approach with secondary data sourced from the company's annual financial statements. The population in this study is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period, which is 56 companies. The research sample consisted of 28 companies with a total of 140 observational data selected using the purposive sampling method. The data analysis technique used was multiple linear regression with the help of SPSS software version 31. The results of the study show that tunneling incentives have a positive and significant effect on tax avoidance. Meanwhile, fixed asset intensity had a negative and insignificant effect, and accounting conservatism had a positive but insignificant effect on tax avoidance.

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Detail Information

Series Title

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Call Number

T1962772026

Publisher

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

Collation

xviii, 172 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Tax Avoidance
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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