Image of Pengaruh Profitabilitas, Intensitas Aset Tetap, Sales Growth Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance (Studi Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Periode 2016-2018)
Penanda Bagikan

CD Skripsi

Pengaruh Profitabilitas, Intensitas Aset Tetap, Sales Growth Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance (Studi Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Periode 2016-2018)

ABSTRACT
The purpose of this study is to know the effect of profitability, fixed asset
intensity, sales growth and fiscal loss compensation on tax avoidance. The
population in this study are all state owned manufacturing companies listed on
the Indonesia Stock Eschange (IDX) period 2016-2018. The sampling technique
used was purposive sampling, with samples that met the criteria is 54 companies
for 3 years with a total sample is 162 samples. Hypothesis testing in this study
uses multiple regression analysis techniques. The data processed with SPSS
software v25. The results shows that (1) profitability has effect to tax avoidance
with a significance level of 0,005 < 0,5, (2) fixed asset intensity no effect to tax
avoidance with a significance level 0,401 > 0,5, (3) sales growth no effect to tax
avoidance with a significance level 0,148 > 0,5, (4) fiscal loss compensation no
effect to tax avoidance with a level 0,566 > 0,5.
Keywords: Profitability, fixed asset intensity, sales growth and fiscal loss
compensatin tax avoidance

Ketersediaan
#
Perpustakaan Universitas Riau 02 03. 121 (0048)
02 03. 121 (0048)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0048)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0048)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar