Rukmini, Aprilia Putri (2019) Pengaruh Intensitas Modal, Leverage, Ukuran Perusahaan, Dan Sales Growth Terhadap Tax Avoidance Periode 2014-2017. Undergraduate thesis, STIE Perbanas Surabaya.
|
Text
ARTIKEL ILMIAH.pdf Download (1MB) | Preview |
|
|
Text
Cover.pdf Download (3MB) | Preview |
|
|
Text
BAB I.pdf Download (1MB) | Preview |
|
|
Text
BAB II.pdf Download (1MB) | Preview |
|
![[img]](http://eprints.perbanas.ac.id/style/images/fileicons/text.png) |
Text
BAB III.pdf Restricted to Registered users only Download (862kB) |
|
|
Text
BAB IV.pdf Restricted to Registered users only Download (2MB) |
|
|
Text
BAB V.pdf Download (1MB) | Preview |
|
|
Text
Lampiran.pdf Restricted to Registered users only Download (2MB) |
Abstract
Tax is one component of costs that reduces profits for companies, so companies tend to avoid tax by doing tax avoidance in order to minimize tax payments. This study aims to determine the effect of capital intensity, leverage, firm size, and sales growth on tax avoidance with the research subjects, namely manufacturing companies in 2014-2017 listed on the Indonesia Stock Exchange (IDX). This study uses secondary data obtained from the IDX website, www.idx.co.id and the official website of the company concerned. Sampling in this study used a purposive sampling method, so that 496 company samples were obtained for four years, 2014-2017. The data analysis technique used in this study is multiple linear regression. The results showed that leverage and sales growth had a significant effect on tax avoidance, while capital intensity and firm size did not significantly effect on tax avoidance. Keywords : Effective Tax Rate (ETR), Tax Avoidance, and Manufacturing Company
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 05 Sep 2019 04:34 |
| Last Modified: | 30 Oct 2019 08:53 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/4414 |
Actions (login required)
 |
View Item |