Pengaruh Koneksi Politik, Capital Intensity, Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

Nuryaningsih, Retno Ayu and , Dra. Nursiam, M.H., Ak., CA (2021) Pengaruh Koneksi Politik, Capital Intensity, Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Tax avoidance measures either use legal or illegal for the purpose of reduce the tax burden is called tax aggressiveness. The purpose of this study was to analyze the influence of political connections, capital intensity, firm size on tax aggressiveness. The object of this research is Manufacturing company ies listed on the Indonesia Stock Exchange (IDX) for the period of 2016 to 2018. Samples obtained as many 204 companies by purposive sampling method the period of 3 years. Data analysis technique used in this research is multiple linear regression analysis. The results of the analysis found that political connection have no effect on tax aggressiveness. Variables of capital intensity and firm size have effect on tax aggressiveness.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	agresivitas pajak, koneksi politik, capital intensity, ukuran perusahaan.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	RETNO AYU NURYANINGSIH
Date Deposited:	23 Feb 2021 08:59
Last Modified:	23 Feb 2021 08:59
URI:	http://eprints.ums.ac.id/id/eprint/89925

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