文章基本信息

标题：PENGARUH LEVERAGE, INTENSITAS ASET TETAP, UKURAN PERUSAHAAN, DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE
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作者：I Made Surya Dharma ; Putu Agus Ardiana
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2016
卷号：15
期号：1
页码：584-613
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：This study aimed to examine the effect of leverage, the intensity of fixed assets, the size of the company, and the political connections against tax avoidance.Measurement of tax avoidance in this study using the effective tax rate (ETR).This study was performed on companies listed in the Indonesia Stock Exchange (BEI) 2012-2014.The number of observations of 144 sample obtained by the method nonprobability sampling purposive sampling technique.The analysis technique used in this research is multiple linear regression analysis.The analysis showed that the intensity of a fixed asset leverage and negative effect on tax avoidance.This shows that the higher leverage and intensity of fixed assets will lead to reduced levels of tax avoidance.Company size has positive influence on tax avoidance.This means that the higher the size of the company, the tax avoidance measures will be high.While political connections did not affect the tax avoidance measures.
关键词：Tax Avoidance; Leverage; Intensity Fixed Assets; Company Size; Political Connections