PENGARUH CAPITAL INTENSITY RATIO DAN LEVERAGE TERHADAP MANAJEMEN PAJAK
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Institusion

Universitas Katolik Musi Charitas

Author

Brilliant, Christianto

Subject

H Social Sciences (General) 

Datestamp

2022-06-16 10:54:42 

Abstract :
ABSTRACT This study aims to examine the effect of capital intensity ratio and leverage on tax management. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange and publish financial reports during the period 2015-2017 where as many as 158 companies selected based on purposive sampling method. The independent variable of this research is capital intensity ratio measured by Capital Intensity Ratio (CIR) and Leverage as measured by Debt to Equity Ratio (DER). The dependent variable of this research is Tax Management as measured by Effective Tax Rate (ETR). The data analysis technique used in this study is moderated regression analysis (MRA) with the help of SPSS 23. The results showed that the capital intensity ratio and leverage have a positive effect on tax management. Keywords: capital intensity ratio, leverage, tax management 

File :
EA-2018-242059-Cover.pdf
EA-2018-242059-Abstract.pdf
EA-2018-242059-Complete.pdf
EA-2018-242059-Summary_id.pdf
EA-2018-242059-TableofContent.pdf
EA-2018-242059-Chapter1.pdf
EA-2018-242059-Chapter2.pdf
EA-2018-242059-Chapter3.pdf
EA-2018-242059-Chapter4.pdf
EA-2018-242059-Conclusion.pdf
EA-2018-242059-Reference.pdf
EA-2018-242059-Attachment.pdf