Faktor-Faktor yang Mempengaruhi Penghindaran Pajak (Tax Avoidance) (Penelitian Pada Perusahaan Manufaktur Di Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2015-2018)

Margatykal, Firman Marga (2020) Faktor-Faktor yang Mempengaruhi Penghindaran Pajak (Tax Avoidance) (Penelitian Pada Perusahaan Manufaktur Di Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2015-2018). Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this study was to analyze Transfer Pricing, Leverage, Capital Intensity, Independent Commisioners and Executive Characters against Tax Avoidance. The subjects of this study were manufacturing companies in various industrial sectors in 2015-2018. The data analysis technique used in this study is multiple linear regression using SPSS 22.0. The results of this study explain that the Independent Commisioners and Executive Characters have an effect on tax avoidance decisions, but Transfer Pricing, Leverage, and Capital intensity do not affect the decision to do tax avoidance.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: FIRMAN MARGATYKAL WIDODO
Date Deposited: 23 Nov 2020 07:55
Last Modified: 23 Nov 2020 07:55
URI: http://eprints.perbanas.ac.id/id/eprint/7265

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