PENGARUH LEVERAGE, INTENSITAS ASET TETAP, UKURAN PERUSAHAAN, KONEKSI POLITIK DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

PERTIWI, FAJAR (2019) PENGARUH LEVERAGE, INTENSITAS ASET TETAP, UKURAN PERUSAHAAN, KONEKSI POLITIK DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Other thesis, Universitas Pembangunan Nasional Veteran Yogyakarta.

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Abstract

This study aimed to examine the effect of leverage, the intensity of fixed assets, the
size of the company, and the political connections against tax avoidance.
Measurement of tax avoidance in this study using the effective tax rate (ETR). This
study was performed on companies listed in the Indonesia Stock Exchange (BEI)
2015-2017. The number of observations of 152 sample obtained by the method
nonprobability sampling purposive sampling technique. This study aimed to
examine the effect of leverage, the intensity of fixed assets, the size of the company,
and the political connections against tax avoidance. Measurement of tax avoidance
in this study using the effective tax rate (ETR). The analysis technique used in this
research is multiple linear regression analysis. The analysis showed that the
intensity of a fixed asset leverage and negative effect on tax avoidance. This shows
that the higher leverage and intensity of fixed assets will lead to reduced levels of
tax avoidance. Company size has positive influence on tax avoidance. This means
that the higher the size of the company, the tax avoidance measures will be high.
While political connections did not affect the tax avoidance measures.
Keywords: Tax Avoidance, Leverage, Intensity Fixed Assets, Company Size,
Political Connections

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 14 Mar 2019 02:47
Last Modified: 07 Feb 2023 02:42
URI: http://eprints.upnyk.ac.id/id/eprint/18700

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