Novalita, Dwi Yuliani (2020) Pengaruh Fasilitas Perpajakan, Hutang Perusahaan, dan Intensitas Persediaan terhadap Manajemen Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2014-2018. Diploma thesis, Universitas Andalas.
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Abstract
This aims of study determine the effect of taxation facilities, corporate debt, and inventory intensity on tax management and to determine the difference between those who get taxation facilities and those who do not get taxation facilities on tax management. Tax management is measured by the company's effective tax rate. Tax facilities are measured using dummy variables. Corporate debt is measured using a debt ratio. Inventory intensity is measured by the ratio of inventory intensity. The sample of this study is manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period using purposive sampling techniques. The total research sample that met the criteria as a sample of this study was 41 companies. This research was tested using multiple linear regression analysis. The results of this study indicate that taxation facilities, corporate debt, and inventory intensity have no effect on tax management and there is no difference between those who get taxation facilities and those who do not get taxation facilities on manufacturing company tax management found on the Indonesia Stock Exchange.
| Item Type: | Thesis (Diploma) |
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| Primary Supervisor: | Denny Yohana, SE, M.Si, Ak |
| Uncontrolled Keywords: | Keywords: taxation facilities, corporate debt, inventory intensity, tax management |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | S1 Akuntansi Akuntansi |
| Date Deposited: | 27 Jan 2020 14:54 |
| Last Modified: | 27 Jan 2020 14:54 |
| URI: | http://scholar.unand.ac.id/id/eprint/56543 |
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