Nugraha, Muhammad Yogi (2018) Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016. S1 thesis, STIE Indonesia Banking School.
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Abstract
Tax avoidance is a tax savings actions that are still in the realm of tax law (lawful fashion).Firm Size, profitability (ROA), Leverage (DER), and fiscal lost compensation are used as independent variables were estimated impact on tax avoidance as the dependent variable and proxied through Cash Effective Tax Rate (CETR). This research was conducted on manufacturing firms in Indonesia Stock Exchange (IDX) 2012-2016. Data obtained by accessing the Indonesia Stock Exchange’s website. The samples in this study used purposive sampling technique in order to get a sample size of 32companies and the number of observations is 121 firm year. Data in this study were analyzed with multiple linear analysis techniques. The results of this study indicate that the firm size, profitability, and leverage has not effect on tax avoidance, while the positiveeffect of fiscal lost compensationon tax avoidance. Keywords: tax avoidance, cash effective tax rate, leverage (DER), profitability (ROA), firms size, and the proportion of institutional ownership
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Mrs. Deli Apsa |
| Date Deposited: | 02 Jun 2020 03:25 |
| Last Modified: | 26 Aug 2020 09:35 |
| URI: | http://repository.ibs.ac.id/id/eprint/235 |
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