Image of Pengaruh Size, Leverage, Profitability Dan Komisaris Independen Terhadap Manajemen Pajak Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019)
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CD Skripsi

Pengaruh Size, Leverage, Profitability Dan Komisaris Independen Terhadap Manajemen Pajak Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019)

ABSTRACT
This study aims to determine (1) the effect of size on corporate tax management, (2) the
effect of leverage on corporate tax management, (3) the effect of profitability on
corporate tax management, and (4) the effect of independent commissioners on corporate
tax management. The sampling method used in this study was a purposive sampling
method during the 2016-2019 period on the Indonesian stock exchange in manufacturing
companies as many as 152 observation samples with moderation regression as an
analysis technique. The statistical test tool used is the Statistical Product and Services
Solution (SPSS) program version 25.0, while the data used is in the form of Tax Payments
in Cash per Profit Before Taxes (CETR), Natural Logarithms of Total Assets (SIZE),
Total Liabilities per Total Assets (DAR), Net Profit After Tax per Total Assets (ROA), and
Percentage of Attendance of Each Member of the Board of Commissioners at the Meeting
per Number of Members of the Board of Commissioners (KI) for the period 2016-2019.
The results showed that size has an effect on corporate tax management, leverage has an
effect on corporate tax management, profitability has no effect on corporate tax
management, and independent commissioners have an effect on corporate tax
management.
Keyword : Size, Leverage, Profitability, Independent Commissioners and Corporate Tax
Management

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0019)
02 03. 121 (0019)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0019)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 121 (0019)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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