Pengaruh capital intensity, leverage, kepemilikan Institusional, dan profitabilitas terhadap Penghindaran pajak

Rosdiana, Rosdiana (2018) Pengaruh capital intensity, leverage, kepemilikan Institusional, dan profitabilitas terhadap Penghindaran pajak. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Tax avoidance is an act used to minimize tax payments that companies often make. One of the objectives of tax evasion is to minimize the company's tax burden. This study aims to analyze the effect of capital intensity, leverage, institutional ownership, and profitability against tax avoidance. The subject of this study used a manufacturing company listed on the Indonesia Stock Exchange period 2014-2016. The data used in this study is secondary data taken through Indonesia Stock Exchange or website of each company. Sampling technique used in this research is purposive sampling by using SPSS 23. Data analysis method using multiple linear regression. The result of data analysis shows that capital intensity have a significant positive effect on tax avoidance. While leverage and institutional ownership have no effect on tax evasion, and profitability has a significant negative effect on tax evasion. Keyword : tax avoidance, capital intensty, leverage, institutional ownership, and profitability

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 07 Jan 2019 02:02
Last Modified: 07 Jan 2019 02:02
URI: http://eprints.perbanas.ac.id/id/eprint/3724

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