CD Skripsi

Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Fasilitas Perpajakan Dan Komisaris Independen Terhadap Manajemen Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Pada Tahun 2012-2014

---

This study conducted on manufacturing companies listed on Indonesia Stock Exchange years 2012-2014. The sample technique on this study with purposive sampling technique. The sample total used 45 companies. Data analysis conducted used multiple regression model with help of software SPSS version 21.00. This study used independent variables size company, profitability, leverage, taxation facilities and independent commissioners. While for dependent variable was the tax management. This study aimed to determine the influence of size, profitability, leverage, taxation facilities and independent commissioners to the tax management on manufacturing companies listed on Indonesia Stock Exchange on years 2012 to 2014.The result of this study indicated that company size, profitability and independent commissioners did not influence on the tax management. While leverage and taxation facilities influence on the tax management. The company size indicated did not significant on the tax management because Pvalue greater than alpha (0,137 > 0,05), profitability indicated not significan on the tax management because Pvalue greater than alpha (0,904 > 0,05), leverage significant influence becauce Pvalue smaller than alpha (0,023 < 0,05), taxation facilities significant influence becauce Pvalue smaller than alpha (0,000 < 0,05) and independent commissioners indicated not significan on the tax management because Pvalue greater than alpha (0,532 > 0,05). The result of coefficient determination test indicated Adjusted R Square value 12,9%, while the remain 87,1% influence by other independent variables were not included in this study.Keywords: Size, Profitability, Leverage, Taxation Facilitie, Independent Commissioners and Tax Management

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

02 03. 117 (0123)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI., 2017

Deskripsi Fisik

ix, 105 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

02 03. 117 (0123)

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