ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERENCANAAN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018

Miranda, Veronica (2020) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERENCANAAN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018. Undergraduate thesis, Universita Katolik Musi Charitas.

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Abstract

ABSTRACT This study aims to analyze and determine the factors that influence tax planning in the manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the period of 2016-2018. The factors studied are leverage, profitability, company size, firm value and institutional ownership. Tax planning as the dependent variable in this study is proxied by Effective Tax Rates. The data used is secondary data. The population of this research is the Manufacturing Companies of the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange (IDX) during the 2016-2018 period. The sampling method of this research is purposive sampling in accordance with predetermined criteria and a sample of 23 companies. The analysis technique used is multiple linear regression. The results of the study by testing multiple linear regression analysis, showed that the variable profitability, company size and institutional ownership significantly influence tax planning, while leverage and firm value do not significantly influence tax planning. Keywords: Leverage, Profitability, Company Size, Company Value, Institutional Ownership and Tax Planning.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Keywords: Leverage ; Profitability ; Company Size ; Company Value ; Institutional Ownership and Tax Planning
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Yulia Rasita
Date Deposited: 25 Jul 2022 05:54
Last Modified: 25 Jul 2022 05:54
URI: http://eprints.ukmc.ac.id/id/eprint/8413

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