PENGARUH FIXED ASSETS INTENSITY, UKURAN PERUSAHAAN, CHIEF FINANCIAL OFFICER EXPERT POWER DAN CHIEF FINANCIAL OFFICER POLITICAL POWER TERHADAP MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (ETR) Studi Kasus Pada Perusahaan LQ45 Yang Terdaftar pada BEI Periode 2015-2018

Fitriyati, Rindi (2021) PENGARUH FIXED ASSETS INTENSITY, UKURAN PERUSAHAAN, CHIEF FINANCIAL OFFICER EXPERT POWER DAN CHIEF FINANCIAL OFFICER POLITICAL POWER TERHADAP MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (ETR) Studi Kasus Pada Perusahaan LQ45 Yang Terdaftar pada BEI Periode 2015-2018. Skripsi thesis, Universitas Pancasakti Tegal.

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Abstract

Rindi Fitriyati, 2020, The Influence of Fixed Assets Intensity, Company Size, Chief Financial Officer Expert Power and Chief Financial Officer Political Power Against Tax Management with Indicators of Effective Tax Rate (ETR) Case Study of LQ45 Companies Listed on IDX 2015-2018 Period This study aims to analyze the effect of fixed assets intensity, company size, chief financial officer power expert and chief financial officer political power on tax management with an indicator of effective tax rates (ETR). The population used in this study uses the LQ45 company which is listed on the Indonesia Stock Exchange for the period 2015-2018. The sampling technique used purposive sampling method and obtained 52 samples from 13 companies. This study uses secondary data from the annual reports of companies listed on the Indonesia Stock Exchange during the period 2015-2018. The method of analysis of this research is using multiple linear regression. The results of this study indicate that company size (SIZE) has a significant effect on the effective tax rate. Meanwhile, for fixed asset intensity, chief financial officer expert power and chief financial officer political power do not affect the effective tax rate. Keywords: Fixed Asset Intensity, Company Size, Chief Financial Officer Expert Power, Chief Financial Officer Political Power, and Effective Tax Rate.

Item Type: Karya Ilmiah (Skripsi)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: admin repository upstegal
Date Deposited: 18 Feb 2021 06:55
Last Modified: 18 Feb 2021 06:55
URI: http://repository.upstegal.ac.id/id/eprint/3111

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