Image of Pengaruh Profitabilitas, Capital Intensity Ratio, Size, Leverage, Kepemilikan Institusional, Dan Kompensasi Dewan Komisaris Serta Dewan Direksi Terhadap Manajemen Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)
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CD Skripsi

Pengaruh Profitabilitas, Capital Intensity Ratio, Size, Leverage, Kepemilikan Institusional, Dan Kompensasi Dewan Komisaris Serta Dewan Direksi Terhadap Manajemen Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)

This study aims to examine the influence of profitability, capital intensity ratio, size, leverage, institutional ownership, and compensation of commissioner and director to tax management. Tax management is a dependent variable in this study that measured by book tax differences (BTD). The population used in this study is manufacture companies listed in Indonesian Stock Exchange from 2015 until 2017 which amounted to 163 companies. The sample of study selected by using purposive sampling method. Based on purposive sampling method, the number of samples in this study is 35 companies. The method of analyzed is multiple regression with using Stastistical Product and Service Solution (SPSS) 24.0. The results of this study indicate that: (1) profitability has significantly effect to tax management with significant rate 0,030 < 0,050, (2) capital intensity ratio has significantly effect to tax management with significant rate 0,044 < 0,050 (3) size has significantly effect to tax management with significant rate 0,012 < 0,050, (4) leverage hasn’t got significantly effect to tax management, proven by significant rate 0,554 > 0,050 (5) institutional ownership has a significanly effect to tax management with significant rate 0,014 < 0,050 , and (6) compensation of commissioner and director hasn’t got significant effect to tax management, proven by significant rate 0,353 > 0,050. Keywords : Tax Management, Profitability, Capital Intensity Ratio, Size, Leverage, Institutional Ownership, and Compensation of Commissioner and Directors

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0069)
02 03. 119 (0069)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0069)
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 (0069)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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