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Pengaruh Capital Intensity, Komite Audit, Kepemilikan Institusional Dan Profitabilitas Terhadap Tax Avoidance

Hidayati, Ajeng Dwi Nur (2019) Pengaruh Capital Intensity, Komite Audit, Kepemilikan Institusional Dan Profitabilitas Terhadap Tax Avoidance. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this research is to determine the effect of capital intensity, audit committees, institutional ownership and profitability 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 201 samples of the company for three years. However, after outliers, the final sample became 170 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 capital intensity, audit committees, and institutional ownership have no effect to tax avoidance.. Keywords: Capital Intensity, Audit Committee, Institutional Ownership, Profitability,and Tax Avoidance

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 18 Dec 2019 03:58
Last Modified: 18 Dec 2019 03:58
URI: http://eprints.perbanas.ac.id/id/eprint/5701

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