Nathan, Nathan (2022) The effect of fixed assets, leverage, company profit and capital intensity ratio on tax management in manufacturing companies listed on the Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Indonesia is a country that has high economic potential and starts to get
international attention. Indonesia - Southeast Asia's largest economy- has a number
of characteristics that put the country in a great position to experience rapid
economic development. In addition, in recent years there has been strong support
from the central government to curb Indonesia's dependence on (raw) commodity
exports, while increasing the role of the manufacturing industry in the economy.
Infrastructure development is also the main goal of the government, and which
needs to cause a multiplier effect in the economy.
The method used by the writer in this research is quantitative descriptive
method. Descriptive method is used to gather quantitative data for the population
sample'sstatistical analysisin order to reach the company’s target in the future.
This research analyses the effect of fixed assets, leverage, company profit
and capital intensity ratio on tax management. The object of this study are
manufacturing companies listed on the Indonesia stock exchange. The sampling
method used is purposive sampling with 70 companies eligible and taken as
samples, which result in total of210 observations used in this study. / Indonesia merupakan negara yang memiliki potensi ekonomi tinggi dan
mulai diperhatikan dunia internasional. Indonesia - ekonomi terbesar di Asia
Tenggara - memiliki sejumlah karakteristik yang menempatkan negara ini pada
posisi yang bagus untuk mengalami perkembangan ekonomi yang pesat. Selain itu,
dalam beberapa tahun terakhir ada dukungan kuat dari pemerintah pusat untuk
mengekang ketergantungan Indonesia pada ekspor komoditas (mentah), sekaligus
meningkatkan peran industri manufaktur dalam perekonomian. Pembangunan
infrastruktur juga menjadi tujuan utama pemerintah, dan perlu menimbulkan
multiplier effect dalam perekonomian.
Metode yang digunakan penulis dalam penelitian ini adalah metode
deskriptif kuantitatif. Metode deskriptif digunakan untuk mengumpulkan data
kuantitatif untuk analisis statistik sampel populasi guna mencapai target
perusahaan di masa yang akan datang.
Penelitian ini menganalisis pengaruh rasio aktiva tetap, leverage, laba
perusahaandan intensitas modalterhadap manajemen pajak. Objek penelitian ini
adalah perusahaan manufaktur yang terdaftardi Bursa Efek Indonesia periode
2018-2020. Metode pengambilan sampel yang digunakan adalah purposive
sampling dengan 70 perusahaan yang memenuhi syarat dan diambil sebagai
sampel,sehingga dalampenelitian ini digunakan total 210 observasi.
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Nathan, Nathan NIM03012190004 nlee1625@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Satria, Friyan NIDN0118099202 friyan.satria@lecturer.uph.edu |
Uncontrolled Keywords: | fixed assets; company profit; tax management |
Subjects: | H Social Sciences > HF Commerce 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 |
Depositing User: | Users 28911 not found. |
Date Deposited: | 21 Feb 2023 02:13 |
Last Modified: | 29 Mar 2023 04:46 |
URI: | http://repository.uph.edu/id/eprint/54591 |