避税的因素

Z. Zulpahmi, S. Sumardi, Kiki Zakiyyah
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引用次数: 0

摘要

本研究旨在通过多元线性回归方法确定2011-2017年印尼证券交易所制造业公司的资产回报率和政治关系对避税的影响。本研究的结果表明,资产的部分回报负向影响避税,而政治变量不影响部分连接到避税。然后同时指出了资产收益率与政治影响对避税的影响之间的联系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Factor of Tax Avoidance
This study aimed to determine the effect of return on assets and political connection to the avoidance of tax on manufacturing companies Indonesia Stock Exchange in 2011-2017 by multiple linear regression method. The results of this study indicate that in partial return on assets negatively affect tax avoidance, and political variables did not affect the partial connection to tax avoidance. Then simultaneously that the return on assets and political influence on tax avoidance connection.
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