PENGARUH INTENSITAS ASET TETAP, INTENSITAS PERSEDIAAN, DAN TRANSAKSI PERUSAHAAN AFILIASI TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTURYANG TERDAFTAR DI BURSA EFEK INDONESIA
| Main Author: | Rusdiana, Imelia Mona Putri |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/39170/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/39170/2/BAB%20I.pdf http://eprints.umm.ac.id/39170/3/BAB%20II.pdf http://eprints.umm.ac.id/39170/4/BAB%20III.pdf http://eprints.umm.ac.id/39170/5/BAB%20IV.pdf http://eprints.umm.ac.id/39170/6/BAB%20V.pdf http://eprints.umm.ac.id/39170/7/LAMPIRAN.pdf http://eprints.umm.ac.id/39170/ |
Daftar Isi:
- This study aims to examine the impact of fixed asset intensity, inventory intensity, and affiliate transaction on tax management of manufacturing companies listed in Indonesia Stock Exchange (IDX). The data in this study are secondary data in form of financial statements published in 2015. The population is all companies listed in Indonesia Stock Exchange while the sample consists of 67 companies. The data were analysed by using dummy-variable regression analysis. The findings show that both fixed asset intensity and inventory intensity do not have a significant impact on tax management; meanwhile, the affiliate transaction has a significant impact on tax management with the negative coefficient. Furthermore, the independent variables can merely explain 8.5% of the dependent variable; thus, the remaining 91.5% is influenced by other variables beyond the independent variables.