CD Skripsi

Pengaruh Ukuran Perusahaan, Dewan Komisaris, Inventory Intensity, Capital Intensity, Dan Leverage Terhadap Tax Aggressiveness (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020)

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ABSTRACT
The purpose of this research was to obtained an empirical evidence about the influence of Firm Size, Board of Commissioners, Inventory intensity, Capital intensity, Leverage toward Tax Aggressiveness (empirical study on manufacturing companies listed on the Indonesian stock exchange for the period 2018-2020).
The population in this study were all Manufactring companies listed on the Indonesia Stock Exchange in 2018-2020. The samples in this study were 67 companies that were studied for 3 vears, so the total sample amounted to 201. The method of determining the sample used in this study was purposive sampling while the data processing method used in this study is multiple regression analysis using software SPSS version 25 to process data.
The results of this study indicate that the firm size variable has no effect on tax aggressiveness with a significant value of 0,925> 0,05. The Board of Commissioners has an effect on Tax Aggressiveness with a significant value of 0,000>0,05. Inventory intensity has an effect on Tax Aggressiveness with a significant value of 0,000 < 0,05, Capital intensity has no effect on Tax Aggressiveness with a significant value of 0,230 > 0,05. Leverage has an effect on Tax Aggressiveness with a significant value of 0,000 < 0,05.
Keywords: Company Size, Board of Commissioners, Inventory intensity, Capital intensity, Leverage Against Tax Aggressiveness

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802123974

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802123974

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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