Image of Pengaruh Kepemilikan Institusional, Capital Intensity Dan Inventory Intensity Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)
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Pengaruh Kepemilikan Institusional, Capital Intensity Dan Inventory Intensity Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)

This study aims to analyze the influence of institutional ownership,
capital intensity and inventory intensity to tax aggressiveness on manufacturing
companies listed on the Indonesia Stock Exchange period 2016-2018. This type of
research is quantitative. The sample consisted of 56 companies. Sampling
technique with purposive sampling technique. Hypothesis testing in this study
using multiple linear regression analysis method with SPSS program.
The result of the study show that, (1) institutional ownership had no effect
on tax aggressiveness (2) capital intensity has a positive effect on tax
aggressiveness (3) inventory intensity had no effect on tax aggressiveness.
Keywords : Institutional Ownership, Capital Intensity, Inventory Intensity and
Tax Aggressiveness

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0224)
02 03. 120 (0224)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 120 (0224)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
ix, 77 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 120 (0224)
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
Versi lain/terkait

Tidak tersedia versi lain

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