CD Skripsi

Pengaruh Ukuran Perusahaan, Komisaris Independen, Kualitas Audit Dan Intensitas Persediaan Terhadap Manajemen Pajak Perusahaan (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)

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ABSTRACT
This study aims to examine the effect of firm size, independent
commissioners, audit quality and inventory intensity on corporate tax
management. Corporate tax management is the dependent variable in this study
which is measured using the Effective Tax Rate (ETR).
The population in this study are mining companies listed on the Indonesia
Stock Exchange (IDX) for the period 2017-2019 totaling 47 companies. The
sample was selected using purposive sampling method. Based on the purposive
sampling method, the sample selected from the population based on the research
sample criteria was 25 companies with a period of 3 years so that the total sample
was 75 samples. The analytical method used in this study is multiple linear
regression analysis using the Statistical Product and Service Solutions (SPSS)
version 25.0 program.
The results of this study (T test) show that: (1) firm size has no effect on
corporate tax management with a significance level of 0.155>0.05, (2)
independent commissioners have an effect on corporate tax management with a
significance level of 0.016 0.05 and (4) inventory intensity
has an effect on corporate tax management with a significance level of 0.027

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 122 (0018)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi., 2022

Deskripsi Fisik

x, 66 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 122 (0018)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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