CD Skripsi

Pengaruh Profitabilitas, Leverage, Intensitas Aset Tetap Dan Kompensasi Eksekutif Terhadap Tax Avoidance ( Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018 )

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The purpose of this study is to know the effect of profitability, leverage, fixed asset intensity, and executive compensation on tax avoidance. The population in this study are all state owned companies (BUMN) listed on the Indonesia Stock Exchange (IDX) period 2015-2018. The sampling technique used was purposive sampling, with samples that met the criteria is 15 companies for 4 years with a total sample is 60 samples. Hypothesis testing in this study uses multiple regression analysis techniques. The data processed with SPSS software v22. The results shows that (1) profitability has no effect to tax avoidance with a significance level of 0,468 > 0,05, (2) leverage affects the tax avoidance with a significance level of 0,007 < 0,05, (3) fixed asset intensity doesn’t take effect to tax avoidance with a significance level of 0,311 > 0,05, (4) executive compensation take effect to tax avoidance with a significance level of 0,000 < 0,05.
Keywords: Profitability, leverage, fixed asset intensity, executive compensation, tax avoidance.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0010)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

xi, 71 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0010)

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

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