ANALISIS FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2011-2012)

DARMADI, Iqbal Nul Hakim and ZULAIKHA, Zulaikha (2013) ANALISIS FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2011-2012). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study examines and analyze the effect of firm size, capital structure (leverage), profitabilty, fixed asset intensity, inventory intensity and tax incentive to tax management using effective tax rates as a indicator. The sample of this study were 73 companies listed in Indonesian Stock exchange for years 2011-2012. Analysis tool used multiple linear regression with t test, F test, and test the coefficient of determination. The result show that there are negative effect of fixed asset intensity and inventory intensity on tax management. Another result show that there are positive effect of firm size on tax management. Capital structure (leverage), profitability and tax incentive were not shown to affect tax management

Item Type:Thesis (Undergraduate)
Additional Information:tax management, effective tax rates, firm size, capital structure (leverage), profitability, fixed asset intensity, inventory intensity, tax incentive
Uncontrolled Keywords:tax management, effective tax rates, firm size, capital structure (leverage), profitability, fixed asset intensity, inventory intensity, tax incentive
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:40222
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:10 Oct 2013 13:15
Last Modified:14 Apr 2014 15:09

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