Analisis Pengaruh ROA, Leverage, Capital Intensity, dan Kepemilikan Institusional Terhadap Penghindaran Pajak

Lutviana, Lutviana (2017) Analisis Pengaruh ROA, Leverage, Capital Intensity, dan Kepemilikan Institusional Terhadap Penghindaran Pajak. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Tax is the largest revenue for the country, but the high tax rate makes some taxpayers choose to commit fraud such as tax avoidance. Tax avoidance is one of tax planning to minimize the tax charge that must be paid. The objective of this research was to knowing the extent of ROA, leverage, capital intensity and ownership institutional of tax avoidance. The dependent variables were used in this study is the tax avoidance, while the independent variable is the ROA, leverage, capital intensity, and institutional ownership. Samples were taken by using purposive sampling technique.The final sample as many as 22 companies of industrial consumer goods on the Indonesia Stock Exchange (IDX) in 2013-2015. Technical analysis of the data used in this research is to test the classical assumption (normality, multicoloniarity, heteroscedasticity, and autocorrelation), multiple linear regression, simultaneous test (test-f), the coefficient of determination (R²), and a partial test (t-test). The results of this study showed that institutional ownership has effect on the risk of tax avoidance. ROA, leverage, and capital intensity does not affect the tax avoidance. Keywords: ROA, leverage, capital intensity, institutional ownership, 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: 15 Jan 2020 07:08
Last Modified: 15 Jan 2020 07:08
URI: http://eprints.perbanas.ac.id/id/eprint/6242

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