CD Skripsi

Pengaruh Profitabilitas, Leverage, Capital Intensity Ratio Dan Komisaris Independen Terhadap Manajemen Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019)

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ABSTRACT
This study aims to empirically investigate whether independent variables on the
dependent variable, namely profitability, leverage, capital intensity ratio, and
independent commissioners, affect tax management. In this study, tax
management used to measured by effective tax rates. The population of this study
conducted manufacturing companies listed on the Indonesia Stock Exchange in
2017-2019. The sample consists of manufacturing companies selected using the
purposive sampling technique. The total of samples was 186. The method of data
collection is documentation performed through the annual report and financial
statements. In this study, the analysis technique used is multiple linear regression.
Microsoft Excel 2010 and Statistical Product and Service Solution (SPSS) version
25.0 are statistical testing tools in this study. In this study, the results showed that
profitability had a significant influence on tax management as measured by return
on assets and significance value 0.05.
Keywords: Profitability, leverage, capital intensity ratio, independent
commissioners, tax management

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0007)

Penerbit

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

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0007)

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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