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Pengaruh profitabilitas, ukuran perusahaan, leverage, kepemilikan manajerial dan capital intensity ratioterhadap tax avoidance

Bandaro, Ledya Akmal Syaflet and Ariyanto, Stefanus (2020) Pengaruh profitabilitas, ukuran perusahaan, leverage, kepemilikan manajerial dan capital intensity ratioterhadap tax avoidance. Ultima Accounting : Jurnal Ilmu Akuntansi, 12 (2). ISSN 2085-4595

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Abstract

This research aims to study the factors affecting Effective Tax Rate as a ratio indicates the efficiency of tax burden management by companies. The factors are Return on Assets (ROA), Ukuran Perusahaan (SIZE), Leverage (LEV), Managerial Ownership (KPM) dan Capital Intensity Ratio (CIR). Research sample were taken from the population of public manufacturing companies in Indonesia for the period 2016-2018, selected with predetermined criteria, resulting 55 companies from the population. The data is analysed using linear regression technique. This research reveals that the only variable that has significant influence towards Effective Tax Rate is Return on Assets and all the variables are simultaneously have effect towards Effective Tax Rate.

Item Type: Article
Subjects: H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions: Fakultas Bisnis > Program Studi Akuntansi
Depositing User: mr admin umn
Date Deposited: 17 Jun 2021 05:07
Last Modified: 17 Jun 2021 05:07
URI: http://kc.umn.ac.id/id/eprint/15717

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