PENGARUH INVENTORY INTENSITY, KONEKSI POLITIK, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK

This study aims to investigate the effect of inventory intensity, political connection, and institutional ownership towards tax aggressiveness. Tax aggressiveness as dependent variable is measured by Book Tax Difference (BTD). The sampling technique used in this research is purposive sampling in min...

Full description

Saved in:
Bibliographic Details
Main Author: Bunga Pitaloka, (Author)
Format: Book
Published: 2021-07-21.
Subjects:
Online Access:Link Metadata
Tags: Add Tag
No Tags, Be the first to tag this record!

MARC

LEADER 00000 am a22000003u 4500
001 repoupnvj_13100
042 |a dc 
100 1 0 |a Bunga Pitaloka, .  |e author 
245 0 0 |a PENGARUH INVENTORY INTENSITY, KONEKSI POLITIK, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK 
260 |c 2021-07-21. 
500 |a http://repository.upnvj.ac.id/13100/1/ABSTRAK.pdf 
500 |a http://repository.upnvj.ac.id/13100/12/AWAL.pdf 
500 |a http://repository.upnvj.ac.id/13100/3/BAB%201.pdf 
500 |a http://repository.upnvj.ac.id/13100/4/BAB%202.pdf 
500 |a http://repository.upnvj.ac.id/13100/5/BAB%203.pdf 
500 |a http://repository.upnvj.ac.id/13100/6/BAB%204.pdf 
500 |a http://repository.upnvj.ac.id/13100/7/BAB%205.pdf 
500 |a http://repository.upnvj.ac.id/13100/13/DAFTAR%20PUSTAKA.pdf 
500 |a http://repository.upnvj.ac.id/13100/9/RIWAYAT%20HIDUP.pdf 
500 |a http://repository.upnvj.ac.id/13100/14/LAMPIRAN.pdf 
500 |a http://repository.upnvj.ac.id/13100/11/ARTIKEL%20KI.pdf 
520 |a This study aims to investigate the effect of inventory intensity, political connection, and institutional ownership towards tax aggressiveness. Tax aggressiveness as dependent variable is measured by Book Tax Difference (BTD). The sampling technique used in this research is purposive sampling in mining companies listed on the Indonesian Stock Exchange in 2017-2019. The number of samples in this study were 126 data consisting of 42 companies that met the criteria. The hypotheses were tested using multiple regression analysis. The result of this study indicate that political connection board of directors had a negative and significant effect on tax aggressiveness, while inventory intensity, political connection board of commissioners, and institutional ownership have no significant effect on tax aggressiveness. 
546 |a id 
546 |a id 
546 |a id 
546 |a id 
546 |a id 
546 |a id 
546 |a id 
546 |a id 
546 |a id 
546 |a id 
546 |a id 
690 |a HC Economic History and Conditions 
690 |a HF5601 Accounting 
655 7 |a Thesis  |2 local 
655 7 |a NonPeerReviewed  |2 local 
787 0 |n http://repository.upnvj.ac.id/13100/ 
787 0 |n http://repository.upnvj.ac.id/ 
856 4 1 |u http://repository.upnvj.ac.id/13100/  |z Link Metadata