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Pengaruh Profitabilitas, Leverage, Umur Perusahaan, Intensitas Modal Dan Kepemilikan Manajerial Terhadap Penghindaran Pajak

Setianti, Pitaloka (2019) Pengaruh Profitabilitas, Leverage, Umur Perusahaan, Intensitas Modal Dan Kepemilikan Manajerial Terhadap Penghindaran Pajak. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Tax is one that can reduce the profits of a company, so companies tend to do tax avoidance in order to minimize the tax that must be paid. Tax avoidance is a tax planning technique carried out by the company with the aim of obataining maximum profit by minimizing the tax and being done legally. The purpose of this research is to analyze the effect of profitability, leverage, firm age, capital intensity and managerial ownership to tax avoidance. The subject of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. This study uses secondary data obtained from Indonesia Stock Exchange website, www.idx.co.id. Sampling in this research used a purposive sampling technique to obtain 216 samples of the company for three years. However, after outliers, the final sample became 190 companies. Data analysis technique used in this research are multiple linier regression consisting of descriptive statiscal test, classic assumption tests (normality test, multicollinearity test, autocorrelation test, heteroscedasticity test) and hypothesis test (F test, determination coefficient test and t test). The results of this research showed that profitability have effect to tax avoidance while leverage, firm age, capital intensity and managerial ownership have no effect to tax avoidance. Keywords: Profitability, Leverage, Firm Age, Capital Intensity, Managerial Ownership and Tax Avoidance

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 11 Sep 2019 02:51
Last Modified: 11 Sep 2019 02:51
URI: http://eprints.perbanas.ac.id/id/eprint/4491

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