The Effect Of Profitability, Leverage, Accounting Conservatism, Capital Intensity And Financial Distress On Tax Avoidance During The Covid-19 Pandemic In The Property, Real Estate, And Building Construction Sector
| dc.Identifier.NIM | 18312085 | |
| dc.contributor.author | AFIQ KAMAL RIZKI | |
| dc.date.accessioned | 2023-01-05T03:37:38Z | |
| dc.date.available | 2023-01-05T03:37:38Z | |
| dc.date.issued | 2022-10-24 | |
| dc.description.abstract | Penelitian ini menguji pengaruh Profitability, Leverage, Accounting Conservatism, Capital Intensity dan Financial Distress terhadap Tax Avoidance selama pandemi Covid-19 Q2 2020 – Q1 2022. Populasi penelitian ini adalah perusahaan sektor properti, real estate, dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI). Jumlah populasi sebanyak 144 perusahaan dan dianalisis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa hanya variabel Capital Intensity yang terbukti berpengaruh positif terhadap Tax Avoidance. Sedangkan variabel Profitability, Leverage, Accounting Conservatism, dan Financial Distress tidak berpengaruh terhadap penghindaran pajak. | en_US |
| dc.identifier.uri | https://repository.uii.ac.id/handle/123456789/41482 | |
| dc.publisher | UNIVERSITAS ISLAM INDONESIA | en_US |
| dc.subject | ETR | en_US |
| dc.subject | Profitability | en_US |
| dc.subject | Leverage | en_US |
| dc.subject | Accounting Conservatism | en_US |
| dc.subject | Capital Intensity | en_US |
| dc.subject | Financial Distress | en_US |
| dc.title | The Effect Of Profitability, Leverage, Accounting Conservatism, Capital Intensity And Financial Distress On Tax Avoidance During The Covid-19 Pandemic In The Property, Real Estate, And Building Construction Sector | en_US |