TAX AVOIDANCE DITINJAU DARI CAPITAL INTENCITY RATIO, BEBAN IKLAN PERUSAHAAN,KOMPENSASI RUGI FISKAL STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTARDI BEI TAHUN 2015- 2017
Abstract
Abstract
The purpose of this study was to examine the effect of capital intencity ratio, company advertising burden and fiscal loss compensation on tax avoidance. This study uses panel data regression with the commond effect (CE) method. The data used in this research is secondary data in the form of data from the financial statements of related companies. The population in this research is banking companies listed on the Indonesia Stock Exchange (IDX). The research sample is a banking company in 2015-2017 with a sampling technique that is purposive sampling. The sampling technique, obtained a sample of 26 banking companies in 2015 2017 with a total sample of 78 banking financial statements. The results of the first hypothesis study show that the capital itencity ratio does not affect the dependent variable, namely tax avoidance. The second hypothesis shows that the company's advertising burden does not affect the dependent variable, namely tax avoidance, and the third hypothesis is that the independent variable compensates for fiscal losses affects the dependent variable, tax avoidance.
Keywords: CIR, Company Advertisment Expenses, Fiscal Loss Compensation, Tax Avoidance
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