Vinata, Velia (2024) Determinants of Tax Avoidance in the Infrastructure Sector of State-Owned Enterprises. Skripsi thesis, Universitas Tanjungpura.
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Abstract
This research aims to determine the influence of capital intensity, profitability, firm size, and liquidity on tax avoidance practices. The data are taken from the financial reporting of the infrastructure sector of state-owned enterprises listed in IDX from 2016 to 2023. This research indicates that capital intensity does not significantly affect tax avoidance. Meanwhile, profitability, firm size, and liquidity have a significant effect. Profitability, firm size, and liquidity can reduce tax avoidance efforts while fulfilling stakeholder (principal) expectations regarding increasing net income. This research contributes to expanding understanding regarding the determinants of tax avoidance and agency theory.
| Item Type: | Thesis (Skripsi) | ||||||
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| Subjects: | 300 – Ilmu Sosial > 330 Ekonomi > 336 Keuangan publik | ||||||
| Divisions: | Fakultas Ekonomi > Akuntansi S1 | ||||||
| Depositing User: | Sri Yulihartini | ||||||
| Date Deposited: | 10 Sep 2025 01:55 | ||||||
| Last Modified: | 10 Sep 2025 01:55 | ||||||
| URI: | http://36.95.239.66/id/eprint/3713 |
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