Putri, Refi Edriza (2020) PENGARUH INTENSITAS ASET TETAP, RISIKO PERUSAHAAN DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia periode 2015 – 2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia, Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh intensitas aset tetap, risiko perusahaan dan koneksi politik terhadap tax avoidance. Metode peneliti ini menggunakan jenis data sekunder. Sampel penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Sampel dipilih dengan menggunakan metode purposive sampling. Jumlah perusahaan yang diambil sebagai sampel adalah 17 perusahaan pada tahun 2015 – 2019 yang diperoleh dari www.idx.co.id . Penelitian ini menggunakan jenis penelitian deskriptif kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS 24.0 Hasil penelitian ini membuktikan secara parsial bahwa: (1) Intensitas Aset Tetap berpengaruh signifikan terhadap tax avoidance. (2) Risiko Perusahaan berpengaruh signifikan terhadap tax avoidance. (3) Koneksi Politik berpengaruh signifikan terhadap tax avoidance. Kata Kunci: Tax avoidance, Intensitas Aset Tetap, Risiko Perusahaan dan Koneksi Politik. This study aims to examine the effect of fixed asset intensity, company risk and political connections on tax avoidance. This research method uses secondary data types. The sample of this research is manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX). Samples were selected using the purposive sampling method. The number of companies sampled were 17 companies in 2015 - 2019 obtained from www.idx.co.id This research uses descriptive quantitative research, which is measured using multiple linear regression based methods with SPSS 24.0 The results of this study partially prove that: (1) Fixed Asset Intensity has a significant effect on tax avoidance. (2) Company risk has a significant effect on tax avoidance. (3) Political connections significantly influence tax avoidance. Keywords: Tax avoidance, Fixed Asset Intensity, Company Risk and Political Connection.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Kata Kunci: Tax avoidance, Intensitas Aset Tetap, Risiko Perusahaan dan Koneksi Politik. | ||||||||
| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Users 556 not found. | ||||||||
| Date Deposited: | 05 Jan 2021 02:43 | ||||||||
| Last Modified: | 05 Jan 2021 02:43 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/1049 |
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