CD Skripsi

Pengaruh Konservatisme Akuntansi, Intensitas Modal, Intensitas Persediaan, Dan Intensitas Aset Tetap Terhadap Tax Avoidance (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2016-2018)

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ABSTRACT
This study aims to examine the effect of Accounting Conservatism, Capital
Intensity, Inventory Intensity and Fixed Assets Intensity on Tax Avoidance of the
manufacturing companies listed on Indonesia Stock Exchange in 2016-2018. The
data collection of this research was done by using purposive sampling method using
56 samples after outlier out of 179 researched companies. Data analysis uses
multiple regression test by using SPSS 16. The results showed that accounting
conservatism did not affect the tax avoidance, it comes from the significance that is
0,502. Capital intensity did not affect the tax avoidance, it comes from the
significance that is 0,332. Inventory intensity did not affect the tax avoidance, it
comes from the significance that is 0,632 while fixed assets intensity affect the tax
avoidance, it comes from the significance that is 0,023
.
Keywords : Accounting Conservatism, Capital Intensity, Inventory Intensity, Fixed
Assets Intensity, Tax Avoidance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0002)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

iii, 72 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0002)

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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