DEWI, WAYAN PUSPITA (2020) PENGARUH LEVERAGE, CAPITAL INTENSITY DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to analyze the effect of leverage, capital intensity, and managerial ownership on tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period (2016-2018). This study used a purposive sampling method, namely sampling with certain criteria. The number of samples taken as many as 160 companies from the results of population elimination obtained 47 manufacturing companies as thesis samples. Where in managing the data using the Statistical Package for the Social Science program. (SPSS Version 21). Based on the results of this study indicate that capital intensity has an effect on tax avoidance, while leverage and managerial ownership have no significant effect on tax avoidance. Keywords: leverage, capital intensity, managerial ownership, and tax avoidance Penelitian ini bertujuan untuk menganalisis pengaruh leverage, capital intensity, dan kepemilikan manajerial terhadap penghindaran pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode (2016-2018). Penelitian ini menggunakan metode purposive sampling, yaitu pengambilan sampel dengan kriteria tertentu. Jumlah sampel yang diambil sebanyak 160 perusahaan dari hasil eliminasi populasi diperoleh 47 perusahaan manufaktur yang menjadi sampel skripsi. Dimana dalam mengelola datanya menggunakan Paket Statistik untuk program Ilmu Sosial. (SPSS Versi 21). Berdasarkan hasil penelitian ini menunjukkan bahwa intensitas modal berpengaruh terhadap penghindaran pajak, sedangkan leverage dan kepemilikan manajerial tidak berpengaruh signifikan terhadap penghindaran pajak. Kata kunci: leverage, capital intensity, kepemilikan manajerial, dan penghindaran pajak
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 20 408 |
| NIM/NIDN Creators: | 43216010270 |
| Uncontrolled Keywords: | leverage, capital intensity, kepemilikan manajerial, dan penghindaran pajak |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 16 Aug 2022 02:20 |
| Last Modified: | 22 Aug 2022 05:50 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/67746 |
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