Pengaruh Debt To Equity Ratio, Intensitas Modal Dan Konservatisme Akuntansi Terhadap Penghindaran Pajak Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022

Sienatra, Angelina Grace (2023) Pengaruh Debt To Equity Ratio, Intensitas Modal Dan Konservatisme Akuntansi Terhadap Penghindaran Pajak Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022. Undergraduate thesis, Universitas Katolik Darma Cendika.

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Abstract

Tax in Indonesia is a form of compulsory contribution imposed by individuals or entities to the state. Taxes are interpreted as burdens and obligations, and everyone becomes uncooperative and even tries to avoid these burdens and
obligations. Tax avoidance is a form of legal strategy that many taxpayers use to avoid paying taxes or at least lower their tax bills. Tax avoidance has a direct impact on eroding the tax base which leads to reduced state tax revenue. The object of research in this study is the annual report of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period obtained from
www.idx.co.id. The results of the study can conclude that the debt to equity ratio does not affect tax avoidance activities. Capital intensity has a significant influence
on tax avoidance on companies. Accounting conservatism has no significant effect on tax avoidance in companies.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Taxes, Tax Avoidance, debt to equity ratio, Capital intensity, accounting conservatism
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Gaudens Dillalino
Date Deposited:	06 Mar 2025 08:33
Last Modified:	09 Jul 2025 07:55
URI:	https://repositori.ukdc.ac.id/id/eprint/1540

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