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PENGARUH KONSERVATISME AKUNTANSI DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK ( Studi Empiris Perusahaan Manufaktur Yang Terdaftar di BEI)

Laksono, Bagus Dwi (2019) PENGARUH KONSERVATISME AKUNTANSI DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK ( Studi Empiris Perusahaan Manufaktur Yang Terdaftar di BEI). Undergraduate (S1) thesis, University of Muhammadiyah Malang.

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Abstract

The aim of this study is to analyze how much influence Accounting Conservatism and Fixed Asset Intensity have on tax avoidance. Tax avoidance is a strategy, step or way to reduce the relatively high tax burden that is ratified, approved and justified or legalized by government laws and tax regulations. Tax avoidance can be measured and calculated using the Effective Tax Rate (ETR). This study was conducted to determine the effect of accounting conservatism and the intensity of fixed assets on tax avoidance in manufacturing companies listed on the Stock Exchange for the period 2016-2017. Determination of the sample in this study using a purposive sampling method. The number of samples selected as criteria is 93 companies. The data analysis used in this study is multiple linear regression. The results of this study prove that accounting conservatism and the intensity of fixed assets have a significant positive effect on tax avoidance.

Item Type: Thesis (Undergraduate (S1))
Student ID: 201510170311157
Keywords: Accounting conservatism, Fixed Asset Intensity and Tax Avoidance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Retno Widiyastuti Ika Wijaya
Date Deposited: 19 Jun 2019 03:31
Last Modified: 19 Jun 2019 03:31
URI : http://eprints.umm.ac.id/id/eprint/46498

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