Nomor Panggil : 2018_TA_AK_023164202
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2018
Pembimbing 1 : Abubakar Arief
Subyek : Tax-taxtion;Method of collecting data
Kata Kunci : accounting conservatism, leverage, size, capital intensity ratio, inventory intensity ratio, profita
Status Posting : Published
Status : Lengkap
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2018_TA_AK_023164202_Halaman-Judul.pdf | ||
| 2. | 2018_TA_AK_023164202_Bab-1.pdf | ||
| 3. | 2018_TA_AK_023164202_Bab-2.pdf |
|
|
| 4. | 2018_TA_AK_023164202_Bab-3.pdf |
|
|
| 5. | 2018_TA_AK_023164202_Bab-4.pdf |
|
|
| 6. | 2018_TA_AK_023164202_Bab-5.pdf |
|
|
| 7. | 2018_TA_AK_023164202_Daftar-Pustaka.pdf | ||
| 8. | 2018_TA_AK_023164202_Lampiran.pdf |
|
P enelitian ini bertujuan untuk menguji pengaruh Pengaruh Konservatisme Akuntansi, Leverage, Size, Capital Intensity Ratio, Inventory Intensity Ratio, Dan Profitability Terhadap Tax Avoidance.Populasi penelitian ini adalah Perusahaan Manufatur yang terdaftar di Bursa Efek Indonesia Pada Tahun 2013-2017. Metode sampling yang digunakan adalah metode Purposive sampling dan jumlah sampel penelitian ini adalah 121 sampel. Pengumpulan data dilakukan melalui www.idx.co.id. Metode analisis data yang digunakan adalah analisis regresi berganda.Hasil penelitian menunjukan bahwa variabel independen Konservatisme Akuntansi, Leverage, Size, Capital Intensity Ratio, dan Inventory Intensity Ratio tidak berpengaruh terhadap variabel dependen yaitu Tax Avoidance, sedangkan variabel independen Profitability berpengaruh negatif dan signifikan terhadap Tax Avoidance.
T he objective of this study is to examine the effect of Accounting Conservatism, Leverage, Size, Capital Intensity Ratio, Inventory Intensity Ratio, and Profitability Against Tax Avoidance.The population of this study is Manufatur Company listed on the Indonesia Stock Exchange in 2013-2017. The sampling method used is Purposive sampling method and the sample of this study is 121 sample. The data collection is conducted by www.idx.co.idThe results showed that the variables of Accounting Conservatism, Leverage, Size, Capital Intensity Ratio, and Inventory Intensity Ratio had no effect on the Tax Avoidance, while the independent variable Profitability had a significant negative effect on Tax Avoidance.
