CD Skripsi
Pengaruh Profitabilitas, Capital Intensity Ratio, Leverage Dan Komisaris Independen Terhadap Manajemen Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019
ABSTRACT
This study aims to examine the effect of profitability, capital intensity ratio, leverage and independent commissioners on tax management. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sampling technique in this study used purposive sampling and a sample of 17 companies was obtained. The analysis used is multiple linear regression. The results of this study indicate that the capital intensity ratio and leverage has an effect on tax management, while profitability and independent commissioners have no effect on tax management.
Keywords: profitability, capital intensity ratio, leverage, independent commissioners and tax management
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