Pengaruh Leveragedan Intensitas Modal terhadap Tax Avoidance

Simanjuntak, Tika Novitasari (1251171) (2016) Pengaruh Leveragedan Intensitas Modal terhadap Tax Avoidance. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh leverage dan intensitas modal terhadap tax avoidance baik secara parsial maupun simultan. Data sekunder yang diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2013 hingga 2015. Data dianalisis menggunakan analisis regresi berganda. Hasil pengujian menunjukkan bahwa variabel leverage dan intensitas modal berpengaruh secara simultan terhadap tax avoidance. Dari hasil analisis secara parsial diketahui bahwa variabel leverage berpengaruh signifikan terhadap tax avoidance, sedangkan intensitas modal tidak berpengaruh secara signifikan terhadap tax avoidance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Tax Avoidance, Leverage, Intensitas Modal
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 21 Feb 2017 03:48
Last Modified: 21 Feb 2017 03:48
URI: http://repository.maranatha.edu/id/eprint/21599

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