Alice, Alice (2020) The impact of capital intensity, inventory intensity and ownership structure toward tax management in consumer goods companies listed at Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tax is the contribution of the people to the country. Tax is an important source of state revenue for the implementation and improvement of national development that takes place continuously to improve citizen’s welfare. As tax acts as expense to a company, these companies will search for strategies to minimize the tax payment. It can be done within the frame of taxation regulations through tax management. The purpose of this research is to determine the impact of capital intensity, inventory intensity and ownership structure toward tax management in consumer goods companies listed at Indonesia Stock Exchange. This research uses purposive sampling method with a total population of 84 companies and produces a sample of 28 companies with the research period of 2016 - 2018. This research uses SPPS version 25 to analyze multiple linear regression. The results of the research are capital intensity, inventory intensity and ownership structure simultaneously have significant impact on tax management. Capital intensity partially does not significantly give impact on tax management while inventory intensity has significant impact whereas ownership structure has significant impact on tax management. / Pajak adalah kontribusi rakyat kepada negara. Pajak adalah sumber pendapatan negara yang sangat penting untuk implementasi dan peningkatan pembangunan nasional yang berlangsung terus-menerus untuk meningkatkan kesejahteraan warga negara. Karena pajak bertindak sebagai beban bagi perusahaan, perusahaan-perusahaan tersebut akan mencari strategi untuk meminimalkan pembayaran pajak. Ini dapat dilakukan dalam kerangka peraturan perpajakan melalui manajemen pajak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh intensitas modal, intensitas persediaan dan struktur kepemilikan terhadap manajemen pajak pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode purposive sampling dengan jumlah populasi 84 perusahaan dan menghasilkan sampel 28 perusahaan dengan periode penelitian 2016 - 2018. Penelitian ini menggunakan SPPS versi 25 untuk menganalisis regresi linear berganda. Hasil penelitian adalah intensitas modal, intensitas persediaan dan struktur kepemilikan secara simultan berpengaruh signifikan terhadap manajemen pajak. Intensitas modal secara parsial tidak berpengaruh signifikan terhadap manajemen pajak sedangkan intensitas persediaan berpengaruh signifikan dan struktur kepemilikan berpengaruh signifikan terhadap manajemen pajak.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | capital intensity; inventory intensity; ownership structure; tax management; intensitas modal; intensitas persediaan; struktur kepemilikan; manajemen pajak | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
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Depositing User: | Users 8777 not found. | ||||||||
Date Deposited: | 12 Aug 2020 11:13 | ||||||||
Last Modified: | 17 Jan 2022 03:30 | ||||||||
URI: | http://repository.uph.edu/id/eprint/10055 |
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