PENGARUH CAPITAL INTENSITY RATIO DAN LEVERAGE TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017)
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Institusion

Universitas Katolik Musi Charitas

Author

Riyadi, Pupu Juniar

Subject

H Social Sciences (General) 

Datestamp

2022-06-03 02:48:26 

Abstract :
The purpose of this study is to remain the influence of capital intensity ratio and leverage to tax avoidance in the mining sector companies listed on Indonesia Stock Exchange period 2013-2017. This study uses Agency Theory and Attribution Theory. The population is 41 in the mining sector companies listed on Indonesia Stock Exchange period 2013-2017, and the sample of this study is 11 companies that publish their annual report on observation period and have no loss. The data analysis is multiple regression analysis to know the influence of capital intensity ratio and leverage to tax avoidance in the mining sector companies. The result showed that capital intensity ratio and leverage have influent to tax avoidance. Keywords: capital intensity ratio, leverage, tax avoidance 

File :
EA-2019-1521041-Cover.pdf
EA-2019-1521041-Abstract.pdf
EA-2019-1521041-Complete.pdf
EA-2019-1521041-Summary_id.pdf
EA-2019-1521041-Tabelofcontent.pdf
EA-2019-1521041-Chapter1.pdf
EA-2019-1521041-Chapter2.pdf
EA-2019-1521041-Chapter3.pdf
EA-2019-1521041-Chapter4.pdf
EA-2019-1521041-Conclusion.pdf
EA-2019-1521041-Reference.pdf
EA-2019-1521041-Attachment.pdf