Purpose of the study: This study is to determine the effect of profitability, leverage, company size, capital intensity, and institutional ownership simultaneously and partially on tax avoidance in Indonesia. Methodology: This study uses a quantitative approach to the type of descriptive research. The population of this research is property, real estate, and building constructs companies from 2013 - 2017, as many as 63 companies, which listed on the Indonesia Stock Exchange (IDX). While the samples in this study were 31 companies. The data analysis method used is multiple linear regression analysis. Principal Findings: Profitability, leverage, company size, and institutional ownership partially influencing tax avoidance. However, the intensity of capital partly does not affect tax avoidance. Applications of this study: This study suggests that the government makes several efforts to intervene to increase tax literacy on companies, the public, and expand access to higher education, as well as improve the quality of the democratization process to enhance tax compliance in Indonesia. Novelty/Originality of this study: This research brings new evidence on the relationship between profitability, leverage, company size, and institutional ownership on tax avoidance in Indonesia.
Perkembangan pasar moderen di Kota Payakumbuh tidak terlepas dari respon konsumen yang tinggi, walaupun demikian peran strategi retail mix yang di laksanakan oleh manajemen masing-masing pasar moderen dapat menentukan keberlangsungan usaha tersebut, maka penelitian ini akan menganalisis faktor-faktor yang mempengaruhi konsumen untuk berbelanja di pasar moderen dengan variabel bebas yaitu: location (X1), marcandise assortments (X2), pricing (X3), costomer service (X4), store design and display (X5), dan communication mix (X6). Uji instrumen penelitian menggunakan 30 responden, dari uji Validitas didapatkan 1 item tidak valid (LKS-2 pada variabel X1) maka dikeluarkan dan uji realibilitas didapatkan nilai cronbach's alpha sebesar 0,953, maka instrumen penelitian dianggap realib karena nilainya lebih besar dari 0,60. dari hasil uji instrumen ini maka penelitian ini dapat menggunakan instrumen ini pada kondisi yang sebenarnya sesuai dengan tujuan penelitian. Hasil analisis dari 118 responden didapatkan bahwa koefisien determinasi sebesar 51,4%, sedangkan uji hipotesis didapatkan 4 variabel tidak signifikasn yaitu location (X1), marcandise assortments (X2), pricing (X3), costomer service (X4). kemudian dua variabel signifikan yaitu store design and display (X5), dan communication mix (X6). signifikan. Rekomendasi responden untuk memilih minimarket juga terpengaruhi oleh bentuk dan layout minimatket yang memberikan kenyamanan dan tampilan beserta promisi yang dilakukan oleh minimarket berupa plang merek dan iklan-iklan yang dibuat minimarket.
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