Image of Pengaruh Karakteristik Perusahaan Dan Kepemilikan Institusional Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014)
Penanda Bagikan

CD Skripsi

Pengaruh Karakteristik Perusahaan Dan Kepemilikan Institusional Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014)

This study aims to examine the effect of firm characteristics (profitability, firm size, capital intensity, inventory intensity, growth) and institutional ownership on tax avoidance. The population of this study was manufacturing companies listed on Indonesian Stock Exchange in 2010 until 2014. The sample was chosen by purposive sampling method and obtained 41 companies with 205 observations. The data used was secondary data obtained from www.idx.co.id. Data was analyzed by using panel data regression analysis with EViews program 9 version. The independent variables in this study was profitability are measured by income after tax divided by total assets, firm size are measured by natural logarithm of total assets, capital intensity are measured by total net fixed assets divided by total assets, inventory intensity are measured by total inventories divided by total assets, growth are measured by market price of the stock divided by book value per share of equity, and institutional ownership are measured by number of institutions share divided by number of shares outstanding. The dependent variable in this study was tax avoidance are measured by cash taxes paid divided by pre-tax income. The results using partial test (t-test) showed that the variables probability, firm size, and capital intensity has negative effect on tax avoidance with each level of significance was 0,0000, 0,0001, and 0,0016, while variables growth and institutional ownership has positive effect on tax avoidance with each level of significance was 0,0003 and 0,0541. Unfortunately, this study failed to prove that the variable inventory intensity affects tax avoidance with the level of significance was 0,4283. The results of coefficient of determination (Adjusted R2) showed that variables of profitability (ROA), firm size (SIZE), capital intensity (CAPINT), inventory intensity (INVINT), growth (MKBV), and institutional ownership (INST) on tax avoidance amounted to 70,70% while the remaining 29,30% was affected by other variables. Keywords: Firm Characteristics, Institutional Ownership, Tax Avoidance

Ketersediaan
#
Perpustakaan Universitas Riau 02 03. 117 (0079)
02 03. 117 (0079)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0079)
Penerbit
Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi.,
Deskripsi Fisik
xi, 119 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 117 (0079)
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