LATIF RAHMAWATI (2017) PENGARUH INTENSITAS MODAL, SALES GROWTH, DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING. S1 thesis, Universitas Muhammadiyah Yogyakarta.

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Official URL: http://repository.umy.ac.id/handle/123456789/17163

Abstract

This study aimed to examine the empirical evidence related to the influence of capital intensity, sales growth, and executive character on tax avoidance with leverage as intervening variable. The population of this study are manufacturing companies listed on Indonesia Stock Exchange during 2014 until 2016. This study used purposive sampling to select the sample. The number of samples in this study are 145 samples. The data which is analyzed in this study from the financial statements of the company. Analysis technique which is used were multiple regression analysis and simple regression analysis by SPSS. The results of this study indicate that sales growth, executive character, and leverage has a positive influence on tax avoidance. Executive character has a positive influence on leverage. Capital intensity has no influence on tax avoidance. Leverage has no influence in mediating the relationship between executive character and tax avoidance.

Dosen Pembimbing: UNSPECIFIED | UNSPECIFIED
Item Type: Thesis (S1)
Uncontrolled Keywords: CAPITAL INTENSITY, SALES GROWTH, EXECUTIVE CHARACTER, LEVERAGE, TAX AVOIDANCE INTENSITAS MODAL, SALES GROWTH, KARAKTER EKSEKUTIF, LEVERAGE, TAX AVOIDANCE
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Unnamed user with email Admin Perpustakaan5
Last Modified: 09 Oct 2025 02:25
URI: https://etd.umy.ac.id/id/eprint/57802

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