杠杆、管理层持股和资本密集度对避税的影响

Jurnal Keuangan dan Perbankan (KEBAN) Pub Date : 2022-02-18 DOI:10.30656/jkk.v1i2.4490

Lulu Nailufaroh, Neneng Sri Suprihatin, Nikke Yusnita Mahardini

{"title":"杠杆、管理层持股和资本密集度对避税的影响","authors":"Lulu Nailufaroh, Neneng Sri Suprihatin, Nikke Yusnita Mahardini","doi":"10.30656/jkk.v1i2.4490","DOIUrl":null,"url":null,"abstract":"The purpose of this study is to examine the effect of Leverage, managerialownership and capital intensity on tax avoidance in real estate companies listedon the Indonesia Stock Exchange for in 2017-2019. Determination of samplesusing purposive sampling method and obtaining 23 companies with certaincriteria. The analysis technique used in this study is multiple linear regression.The results showed that the leverage and capital intensity have no significanteffect on tax avoidance. While management ownership has a significant effect ontax avoidance","PeriodicalId":416382,"journal":{"name":"Jurnal Keuangan dan Perbankan (KEBAN)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Impact of Leverage, Managerial Ownership, and Capital Intensity on Tax Avoidance\",\"authors\":\"Lulu Nailufaroh, Neneng Sri Suprihatin, Nikke Yusnita Mahardini\",\"doi\":\"10.30656/jkk.v1i2.4490\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study is to examine the effect of Leverage, managerialownership and capital intensity on tax avoidance in real estate companies listedon the Indonesia Stock Exchange for in 2017-2019. Determination of samplesusing purposive sampling method and obtaining 23 companies with certaincriteria. The analysis technique used in this study is multiple linear regression.The results showed that the leverage and capital intensity have no significanteffect on tax avoidance. While management ownership has a significant effect ontax avoidance\",\"PeriodicalId\":416382,\"journal\":{\"name\":\"Jurnal Keuangan dan Perbankan (KEBAN)\",\"volume\":\"14 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-02-18\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Keuangan dan Perbankan (KEBAN)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.30656/jkk.v1i2.4490\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Keuangan dan Perbankan (KEBAN)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.30656/jkk.v1i2.4490","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 0

摘要

本研究的目的是研究杠杆、管理层所有权和资本密集度对2017-2019年在印度尼西亚证券交易所上市的房地产公司避税的影响。采用有目的抽样法对样本进行测定，获得符合一定标准的23家公司。本研究使用的分析技术是多元线性回归。结果表明，杠杆率和资本密集度对企业避税没有显著影响。而管理层所有权对避税有显著影响

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

The Impact of Leverage, Managerial Ownership, and Capital Intensity on Tax Avoidance

The purpose of this study is to examine the effect of Leverage, managerialownership and capital intensity on tax avoidance in real estate companies listedon the Indonesia Stock Exchange for in 2017-2019. Determination of samplesusing purposive sampling method and obtaining 23 companies with certaincriteria. The analysis technique used in this study is multiple linear regression.The results showed that the leverage and capital intensity have no significanteffect on tax avoidance. While management ownership has a significant effect ontax avoidance

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Jurnal Keuangan dan Perbankan (KEBAN)

自引率

0.00%

发文量