CD Skripsi
PengaruhLeverage, IntensitasPersediaan, Dewan Komisaris Dan Kepemilikan Institusiona lTerhadap Manajemen Pajak Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019
ABSTRACT
This research aims to analyse effect of leverage, inventory intensity, effect
board of commissioner, and institutional ownership related tax management. The
population in this study were companies listed on the Indonesia Stock Exchange
from 2017 to 2019 excluding the financial sector. The sampling technique used
the purposive sampling technique and obtained a sample of 252 samples. Analysis
of the data used is a documentation technique from company’s financial report
and company’s annual report. The method of data analysis used classical
assumption test, descriptive analysis, and multiple regression analysis. The results
of this study indicate that leverage, inventory intensity, and institutional
ownership have a significant effect related to tax management, while a board of
commissioners has no significant effect related to tax management.
Keywords: Leverage, Inventory Intensity, Institutional Ownership, Board of
Commissioner, Tax Management
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