PENGARUH LEVERAGE, INTENSITAS ASET TETAP DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di BEI tahun 2018)
| Main Author: | Sudirman, Annisa Mutiara Hantrini |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/56194/6/PENDAHULUAN.pdf http://eprints.umm.ac.id/56194/1/BAB%20I.pdf http://eprints.umm.ac.id/56194/2/BAB%20II.pdf http://eprints.umm.ac.id/56194/3/BAB%20III.pdf http://eprints.umm.ac.id/56194/4/BAB%20IV.pdf http://eprints.umm.ac.id/56194/5/BAB%20V.pdf http://eprints.umm.ac.id/56194/7/LAMPIRAN.pdf http://eprints.umm.ac.id/56194/ |
Daftar Isi:
- This study aims to examine and determine the effect of leverage, the intensity of fixed assets and corporate governance in mining companies listed on the Indonesia Stock Exchange. The population in this study is mining companies listed on the Indonesia Stock Exchange in 2018. The sample in this study was selected using the purposive sampling method to obtain 21 companies. Data analysis techniques in this study used WarpPLS 6.0. The results showed leverage variables measured using debt to equity ratio (DER), variable intensity of fixed assets measured using fixed asset intensity had a significant positive effect on tax avoidance and corporate governance as proxy by institutional ownership, independent board of commissioners, audit committee, quality audit, managerial stock ownership has a significant negative effect on tax avoidance.