Analisis Faktor Yang Mempengaruhi Effective Tax Rate
The purpose of this research is to examine and analyze the relation of profitability, leverage, capital intensity and Institusional ownership against tax avoidance proxied by ETR. The sample selection using purposive sampling method and observation from this research is as many as 7 construction com...
| Main Author: | |
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| Format: | Article |
| Language: | Indonesian |
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Politeknik Caltex Riau
2018-05-01
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| Series: | Jurnal Akuntansi Keuangan dan Bisnis |
| Online Access: | https://jurnal.pcr.ac.id/index.php/jakb/article/view/1614 |
| _version_ | 1818520998423560192 |
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| author | Vidiyanna Rizal Putri |
| author_facet | Vidiyanna Rizal Putri |
| author_sort | Vidiyanna Rizal Putri |
| collection | DOAJ |
| description | The purpose of this research is to examine and analyze the relation of profitability, leverage, capital intensity and Institusional ownership against tax avoidance proxied by ETR. The sample selection using purposive sampling method and observation from this research is as many as 7 construction companies listed in BEI. Data obtained from secondary data of financial statements of construction companies, starting from 2012 until 2016. Analysis technique used in this research is multiple linear regression analysis. The hypothesis in this study is based on previous research and various other supporting theories. The results of this study indicate that Capital intesity and institusional Ownership have no effect on tax avoidance and profitability and leverage have a significant positive effect on tax avoidancein construction companies.
Keywords : Profitability, Leverage, capital intensity, institusional ownership, Tax Avoidance |
| first_indexed | 2024-12-11T01:45:07Z |
| format | Article |
| id | doaj.art-60b73e456d714cdeba2dfb259145d788 |
| institution | Directory Open Access Journal |
| issn | 2085-0751 2476-9460 |
| language | Indonesian |
| last_indexed | 2024-12-11T01:45:07Z |
| publishDate | 2018-05-01 |
| publisher | Politeknik Caltex Riau |
| record_format | Article |
| series | Jurnal Akuntansi Keuangan dan Bisnis |
| spelling | doaj.art-60b73e456d714cdeba2dfb259145d7882022-12-22T01:24:56ZindPoliteknik Caltex RiauJurnal Akuntansi Keuangan dan Bisnis2085-07512476-94602018-05-0111142511614Analisis Faktor Yang Mempengaruhi Effective Tax RateVidiyanna Rizal Putri0STIE Indonesia Banking SchoolThe purpose of this research is to examine and analyze the relation of profitability, leverage, capital intensity and Institusional ownership against tax avoidance proxied by ETR. The sample selection using purposive sampling method and observation from this research is as many as 7 construction companies listed in BEI. Data obtained from secondary data of financial statements of construction companies, starting from 2012 until 2016. Analysis technique used in this research is multiple linear regression analysis. The hypothesis in this study is based on previous research and various other supporting theories. The results of this study indicate that Capital intesity and institusional Ownership have no effect on tax avoidance and profitability and leverage have a significant positive effect on tax avoidancein construction companies. Keywords : Profitability, Leverage, capital intensity, institusional ownership, Tax Avoidancehttps://jurnal.pcr.ac.id/index.php/jakb/article/view/1614 |
| spellingShingle | Vidiyanna Rizal Putri Analisis Faktor Yang Mempengaruhi Effective Tax Rate Jurnal Akuntansi Keuangan dan Bisnis |
| title | Analisis Faktor Yang Mempengaruhi Effective Tax Rate |
| title_full | Analisis Faktor Yang Mempengaruhi Effective Tax Rate |
| title_fullStr | Analisis Faktor Yang Mempengaruhi Effective Tax Rate |
| title_full_unstemmed | Analisis Faktor Yang Mempengaruhi Effective Tax Rate |
| title_short | Analisis Faktor Yang Mempengaruhi Effective Tax Rate |
| title_sort | analisis faktor yang mempengaruhi effective tax rate |
| url | https://jurnal.pcr.ac.id/index.php/jakb/article/view/1614 |
| work_keys_str_mv | AT vidiyannarizalputri analisisfaktoryangmempengaruhieffectivetaxrate |