PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2013-2015)

ZABADI, ZABADI (2019) PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2013-2015). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aimed to analyze the effect of Profitability, Liquidity, Leverage, and Capital Intensity on tax avoidance. Sample of this research were manufacturing industries which are listed in Indonesian Stock Exchanges (IDX) during 2013-2015 period. This research uses a causal studies design with quantitative methods. The retrieval technique used was secondary data with purposive sampling method. The testing of hypotheses that was used in this study based on multiple linear regression to test independent variable againts dependen variable, the total sample in this research as many as list at 281. The result of this research indicate that profitability has a positive effect on tax avoidance, which means that the higher ratio profitability ratio of the company, means greater tax paid by the company. Leverage has a negative effect on tax avoidnce, this means higher leverage ratio of the company, means smaller tax paid by the company. In the other hand, the liquidity and capital intensity has no significant influence on tax avoidance. Keywords: Tax Avoidance, Profitability, Liquidity, Leverage, Capital Intensity

Item Type: Thesis (S2)
Call Number: TA/55/18/077
NIM: 55515120007
Uncontrolled Keywords: Tax Avoidance, Profitability, Liquidity, Leverage, Capital Intensity
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 May 2019 02:42
Last Modified: 27 May 2019 02:42
URI: http://repository.mercubuana.ac.id/id/eprint/47730

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