Ekaputri, Karesta Aulia (2021) PENGARUH INTENSITAS ASET TETAP, KONEKSI POLITIK, DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Penelitian ini bertujuan untuk mengetahui serta meneliti pengaruh intensitas aset tetap, koneksi politik, dan leverage terhadap tax avoidance. Populasi dalam penelitian ini menggunakan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Jumlah sampel yang diperoleh adalah sebanyak 10 perusahaan selama 5 tahun. Total sampel yang digunakan setelah melalui teknik purposive sampling adalah sebanyak 50 perusahaan selama 5 tahun. Metode analisis yang digunakan adalah analisis regresi berganda variabel dummy dengan menggunakan software SPSS Statistics 23 dalam melakukan pengolahan data yang dimulai dari uji statistik deskriptif hingga uji hipotesis. Hasil penelitian menunjukan bahwa variabel intensitas aset tetap, koneksi politik dan leverage berpengaruh secara simultan terhadap tax avoidance. Variabel intensitas aset tetap dan leverage berpengaruh terhadap tax avoidance. Sedangkan variabel koneksi politik tidak berpengaruh terhadap tax avoidance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | This study aims to determine and examine the effect of fixed asset intensity, political connections, and leverage on tax avoidance. The population in this study uses mining companies listed on the Indonesia Stock Exchange in 2015-2019. The number of samples obtained is as many as 10 companies for 5 years. The total sample used after going through purposive sampling technique is 50 companies for 5 years. The analytical method used is multiple linier regression analysis dummy variable using SPSS Statistics 23 software in processing data starting from descriptive statistical tests to hypothesis testing. The results showed that the intensity of fixed assets, political connections and leverage did simultaneously influence tax avoidance. Fixed asset intensity variables and leverage have an effect on tax avoidance. Meanwhile, political connection has no effect on tax avoidance. | |||||||||
| Uncontrolled Keywords: | Fixed Asset Intensity,Political Connection, Leverage, and Tax Avoidance. Intensitas Aset Tetap, Koneksi Politik, Leverage, dan Tax Avoidance. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 20 Dec 2022 10:03 | |||||||||
| Last Modified: | 20 Dec 2022 10:03 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/18683 |
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