Pengaruh Intensitas Aset Tetap, Pertumbuhan Penjualan, Kepemilikan Institusional dan Komite Audit terhadap Tax Avoidance
Total View This Week6
Total View This Week6
Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Hafizh, Muhammad Taufiqul
Subject
657.46 - TAX ACCOUNTING
Datestamp
2021-10-11 03:03:20
Abstract :
Taxes are compulsory contributions from the subject of tax and designated to the State. Tax for companies is a burden that can reduce corporate profits while taxes for the State is income that will be used to fund the administration of the government. This study aimed to examine the effect of intensity of fixed assets, sales growth, institusional ownership and audit committe against tax avoidance. In this study, tax avoidance is measured using the effective tax rate (ETR) companies are paying taxes divided by income before income taxes. This research is a quantitative research. The sample used in this study is basic industry and chemical sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the period 2016-2020. Sampling method used was purposive sampling method with a sample of 152 companies during the observation period of 5 years. The data used are secondary from financial reports. The analysis technique used in this research is descriptive statistical analysis and multiple linear regression analysis with the help of the Statistical Package for Social Sciences (SPSS) Ver. 24. The results of this study indicate that intensity of fixed assets has a significant positive effect on tax avoidance, sales growth has a significant negative effect on tax avoidance, while institusional ownership and audit committe has no effect on tax avoidance. Kata Kunci : Tax avoidance, intensity of fixed assets, sales growth, institusional ownership, audit committe
Taxes are compulsory contributions from the subject of tax and designated to the State. Tax for companies is a burden that can reduce corporate profits while taxes for the State is income that will be used to fund the administration of the government. This study aimed to examine the effect of intensity of fixed assets, sales growth, institusional ownership and audit committe against tax avoidance. In this study, tax avoidance is measured using the effective tax rate (ETR) companies are paying taxes divided by income before income taxes. This research is a quantitative research. The sample used in this study is basic industry and chemical sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the period 2016-2020. Sampling method used was purposive sampling method with a sample of 152 companies during the observation period of 5 years. The data used are secondary from financial reports. The analysis technique used in this research is descriptive statistical analysis and multiple linear regression analysis with the help of the Statistical Package for Social Sciences (SPSS) Ver. 24. The results of this study indicate that intensity of fixed assets has a significant positive effect on tax avoidance, sales growth has a significant negative effect on tax avoidance, while institusional ownership and audit committe has no effect on tax avoidance. Kata Kunci : Tax avoidance, intensity of fixed assets, sales growth, institusional ownership, audit committe
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
