CD Skripsi

Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015)

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The purpose of this research is to know the influence of corporate social responsibility (CSR), the proportion of independent commissioner (INDEF), capital intensity (CIR), leverage (LEV), profitability, and firm size (SIZE) to tax aggressiveness in industrial manufacturing sub-sector consumer goods listed on the Indonesia Stock Exchange (BEI) in 2013-2015. Tax aggressiveness as the dependent variable in this study is measured by using effective tax rate (ETR) The population of this research is manufacturing company sub sector of consumer goods industry listed in Indonesia Stock Exchange (BEI) year 2013-2015 as many as 37 companies. The sample is chosen by purposive sampling method. Through the criteria applied, selected sample of 18 companies. The analytical method used is multiple linear regression analysis with SPSS application. After data processing, the result of research indicate that corporate social responsibility variable have an effect on tax aggressiveness at P 0,05 (P = 0,908 ), capital intensity has no effect on tax aggressiveness at P> 0,05 (P = 0,316), leverage influence to tax aggressiveness at P

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0374)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2017

Deskripsi Fisik

x, 95 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0374)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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