KEBIJAKAN HUTANG, INTENSITAS PERSEDIAAN DAN INTENSITAS ASET TETAP MEMPENGARUHI PENGHINDARAN PAJAK
Vidiyanna Rizal Putri
STIE INDONESIA BANKING SCHOOL
Abstract
ABSTRACT The purpose of this research to detect corelation of leverage, intensity of capital, capital intensity on tax avoidance with audit committee as moderating variabel at Financial Performance of Consumer Goods sector for the year 2012 to 2016. The independent variables used in this study were of leverage, inventory intensity, capital intensity and the tax avoidance as dependent variable measured by CETR. This study also use audit committee as a moderating variable. Sample selection method using purposive sampling. The sample used in this study are 32 manufacturing companies included in the consumer goods sector that listed on Indonesia Stock Exchange for the year 2012 to 2016. Data analysis tool using multiple regression. The research result showed that leverage, capital intensity has no significant effect on tax avoidance; inventory intensity and audit committee has negatively effects on tax avoidance. The moderate audit committee can moderate the influence of inventory intensity; audit committee are not able to moderate the influence of leverage and the influence of capital intensity on tax avoidance. Keywords:
Keywords: tax avoidance (Cash Effective Tax Rate), leverage, inventory intensity, capital intensity and audit committee.
Topic: Manajemen Keuangan