PENGARUH RETURN ON ASSET DAN LEVERAGE TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2015-2017)

DEWI, CYLVIA CITRA PUSPITA and Fuadah, Luk Luk and Subeki, Ahmad (2018) PENGARUH RETURN ON ASSET DAN LEVERAGE TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2015-2017). Undergraduate thesis, Sriwijaya University.

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Abstract

The aim of this study is to analyze the effect of Return On Asset and Leverage lo Tax Avoidance. The research uses secondary data that is financial statements of 21 companies from a total of 41 Manufacture Companies Sector Various Industries listed the Indonesia Stock Exchange period 2015-2017. The sampling technique was done by purposive sampling method and total observation 63 samples analyzed using multiple linear regression analysis. The result of the research is the larger Return On Asset of the company will have small Tax Avoidance, othersiwe higher the value Leverage of the company will have a large Tax Avoidance

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Return On Asset, leverage, Tax Avoidance
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity H Social Sciences > HJ Public Finance > HJ2336-2337 Tax exemption
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	10 Oct 2019 04:12
Last Modified:	10 Oct 2019 04:15
URI:	http://repository.unsri.ac.id/id/eprint/11369

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