Image of Pengaruh Ukuran Perusahaan, Leverage, Intensitas Persediaan Dan Intensitas Aset Tetap Terhadap Penghindaran Pajak (Studi Kasus Pada Perusahan Manufaktur Yang Terdaftar Di Bei Tahun 2015-2017)
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Pengaruh Ukuran Perusahaan, Leverage, Intensitas Persediaan Dan Intensitas Aset Tetap Terhadap Penghindaran Pajak (Studi Kasus Pada Perusahan Manufaktur Yang Terdaftar Di Bei Tahun 2015-2017)

This study aims to analyze the effect of firm size, leverage, inventory intensity and intensity of fixed assets on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. This research uses secondary data, namely annual reports that can be accessed from the Indonesia Stock Exchange website www.idx.co.id. The population in this study were 152 manufacturing companies. The sampling method used in this study was purposive sampling. Based on this method a sample of 54 companies was obtained, with a research period of 3 years. Thus, the amount of data used amounts to 162 observation data. Analysis of the data used in this study is multiple regression analysis and test coefficient of determination (R2 test). Before the analysis of the data is carried out, first a classic assumption is tested to test the feasibility of the data. The results of this study indicate that the variable size of the company has a tcount1,97519 which means leverage does have effect on tax avoidance, inventory intensity variables tcount>ttable that is – 4,089>1,97519 which means inventory intensity does have effect on tax avoidance, and the intensity of fixed assets variables tcount>ttable that is 2,778>1,97519 which means intensity of fixed assets does have effect on tax avoidance. This study has a value of Adjusted R Square of 17,6 % which means size of the company, leverage, inventory intensity, and intensity of fixed assets can explain tax avoidance of 17,6%.
Keywords: tax avoidance, company size, leverage, inventory intensity, and fixed asset intensity

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0113)
02 03. 119 (0113)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0113)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0113)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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