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Pengaruh Capital Intensity, Political Connection, Komite Audit dan Inventory Intensity terhadap Tax Avoidance

Novianti, Arinta Dewi (2021) Pengaruh Capital Intensity, Political Connection, Komite Audit dan Inventory Intensity terhadap Tax Avoidance. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

This study aimed to examine the effect of capital intensity, political connection, audit comitte, and inventory intensity against tax avoidance. In this study, tax avoidance is measured using the current effective tax rate (ETR). This study focused on mining companies listed in Indonesia Stock Exchange (BEI). This research is a quantitative research. The sample used in this study is mining companies listed on the Indonesia Stock Exchange (BEI) in the period 2015-2019. Sampling method used was purposive sampling method with a sample of 85 companies during the observation period of 5 years. The data used are secondary from financial reports. The analysis technique used in this research is multiple linear regression analysis with the help of the Statistical Package for Social Sciences (SPSS) Ver. 24. The results of this study indicate that capotal intensity, political connection, and audit comitte, has a no effect on tax avoidance. Meanwhile inventory intensity intensity has a negative effect on tax avoidance. Kata Kunci : Tax avoidance, capital intensity, political connection, audit comitte, inventory intensity

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: ARINTA DEWI NOVIANTI
Date Deposited: 10 Nov 2021 02:59
Last Modified: 10 Nov 2021 02:59
URI: http://eprints.perbanas.ac.id/id/eprint/8314

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