?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+MULTINASIONALITAS+DAN+INTENSITAS+MODAL%0D%0A%0D%0ATERHADAP+TAX+AVOIDANCE%0D%0A%0D%0A(Studi+Empiris+pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek%0D%0AIndonesia+Sektor+Produsen+Barang+Konsumen+Primer+Periode+2020+%E2%80%93+2022)&rft.creator=%09M.+Alimuddin%09%2C+-&rft.subject=300+Ilmu+sosial&rft.subject=330+Ekonomi&rft.description=Penelitian+ini+menganalisis+pengaruh+multinasionalitas+dan+intensitas%0D%0Amodal+terhadap+penghindaran+pajak+pada+perusahaan+manufaktur+yang+terdaftar+di%0D%0ABursa+Efek+Indonesia+(BEI)+sektor+produsen+barang+konsumen+primer+periode%0D%0A2020-2022.+Data+diperoleh+melalui+purposive+sampling+dari+laporan+tahunan%0D%0Aperusahaan.+Variabel+yang+diteliti+meliputi+multinasionalitas%2C+intensitas+modal%2C%0D%0Aleverage%2C+ukuran+perusahaan%2C+dan+profitabilitas.+Hasil+penelitian+menunjukkan%0D%0Abahwa+multinasionalitas+berpengaruh+signifikan+terhadap+penghindaran+pajak%2C%0D%0Asementara+intensitas+modal+tidak+menunjukkan+pengaruh+signifikan.+Variabel%0D%0Akontrol+seperti+leverage%2C+ukuran+perusahaan%2C+dan+profitabilitas+juga+menunjukkan%0D%0Apengaruh+signifikan+terhadap+penghindaran+pajak.%0D%0AKata+Kunci+%3A+Penghindaran+Pajak%2C+Intensitas+Modal%2C+Multinasionalitas%0D%0AThis+study+analyzes+the+impact+of+multinationality+and+capital+intensity+on%0D%0Atax+avoidance+in+manufacturing+companies+listed+on+the+Indonesia+Stock%0D%0AExchange+(IDX)+in+the+primary+consumer+goods+sector+for+the+period+2020-2022.%0D%0AData+was+obtained+through+purposive+sampling+from+the+annual+reports+of+these%0D%0Acompanies.+The+variables+studied+include+multinationality%2C+capital+intensity%2C%0D%0Aleverage%2C+company+size%2C+and+profitability.+The+results+show+that+multinationality%0D%0Ahas+a+significant+impact+on+tax+avoidance%2C+while+capital+intensity+does+not+show+a%0D%0Asignificant+effect.+Control+variables+such+as+leverage%2C+company+size%2C+and%0D%0Aprofitability+also+have+a+significant+impact+on+tax+avoidance.%0D%0AKeywords%3A+Tax+Avoidance%2C+Capital+Intensity%2C+Multinationality&rft.publisher=EKONOMI+DAN+BISNIS&rft.date=2024-07-31&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87652%2F1%2F1.%2520Abstrak%2520%2520Muhammad%2520Alimuddin.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87652%2F2%2FSkripsi%2520full%2520tanpa%2520lampiran%2520-%2520Muhammad%2520Alimuddin.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87652%2F3%2FSkripsi%2520full%2520tanpa%2520pembahasan%2520%2526%2520lampiran%2520-%2520Muhammad%2520Alimuddin.pdf&rft.identifier=+++M.+Alimuddin+%2C+-++(2024)+PENGARUH+MULTINASIONALITAS+DAN+INTENSITAS+MODAL+TERHADAP+TAX+AVOIDANCE+(Studi+Empiris+pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+Sektor+Produsen+Barang+Konsumen+Primer+Periode+2020+%E2%80%93+2022).++EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F87652%2F