TOKAN, MARIA GAUDENSIA (2019) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2017. Tesis thesis, Universitas Setia Budi Surakarta.
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Abstract
This study aims to examine the factors of influence tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. The dependent variable used in this study is tax avoidance as measured by the Effective Tax Rate (ETR). The independent variables used are the character of the executive, capital intensity, the proportion of independent commissioners, return on assets. This study uses 2 control variables, they are company size and leverage. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The sample in this study amounted to 62 companies for 4 consecutive years with total data 248 selected by purposive sampling method. The data analysis technique used in this study is panel data regression analysis using the eviews 9 program. The results of this study showed that capital intensity did not influenced the tax avoidance. This study proves that the executive character and the proportion of independent commissioners has a positive effect on tax avoidance while return on assets has a negative effect on tax avoidance. Two control variables, namely company size and leverage did not influenced the tax avoidance. Keywords: Tax Avoidance, Executive Character, Capital Intensity, Independent Commissioner Proportion, Return On Asset, Company Size and leverage.
| Item Type: | Thesis (Tesis) |
|---|---|
| Uncontrolled Keywords: | Tax Avoidance, Executive Character, Capital Intensity, Independent Commissioner Proportion, Return On Asset, Company Size and leverage |
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Fakultas Ekonomi > Prodi S1 Akuntansi |
| Depositing User: | Mrs NOVI HANDAYANI |
| Date Deposited: | 01 Nov 2019 03:43 |
| Last Modified: | 01 Nov 2019 03:43 |
| URI: | http://repo.setiabudi.ac.id/id/eprint/3514 |
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