CD Skripsi

Pengaruh Karakter Eksekutif, Leverage Dan Intensitas Aset Tetap Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018 )

---

ABSTRACT
This study aims to determine the effect of Executive Characters, Leverage, and
Fixed Asset Intensity to Tax Avoidance in Manufacturing Companies listed on the
Indonesia Stock Exchange. The research data is secondary data in the form of the
company's financial statements and annual reports of companies. While the
population in this study are all Manufacturing Companies listed on the Indonesia
Stock Exchange during 2015-2018. Selection of the sample using purposive
sampling method in which the population of 264 selected according to criteria of
a sample of 66 companies selected. The Data analysis tool used is regression
panel data.The results of this study indicate that Executive Characters is affect the
Tax avoidance with a probability value of 0.440. Leverage affect the tax
avoidance with a probability value of 0.582. Fixed Asset Intensity effect on tax
avoidance with a probability value of 0.235. The coefficient of determination in
the study of 0.05 indicates that 5% of the variations that occur in tax avoidance is
influenced by executive characters, leverage, and fixed asset intensity and the
remaining 95% is influenced by other variables not included in this study.
Keyword : executive characters, leverage, and fixed asset intensity, tax avoidance

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

02 03. 120 (0086)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis– Akuntansi., 2020

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

02 03. 120 (0086)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar