PENGARUH ROA, UKURAN PERUSAHAAN, KUALITAS AUDIT, RESIKO PERUSAHAAN, CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017)

PUTRA, RENDY PERDANA and Daud, Rochmawati and Meirawati, Eka (2020) PENGARUH ROA, UKURAN PERUSAHAAN, KUALITAS AUDIT, RESIKO PERUSAHAAN, CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031481619036.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01031481619036_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (12MB) | Request a copy
Preview	Text RAMA_62201_01031481619036_0003096401_0025056902_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (810kB) | Preview
	Text RAMA_62201_01031481619036_0003096401_0025056902_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (441kB) | Request a copy
	Text RAMA_62201_01031481619036_0003096401_0025056902_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (331kB) | Request a copy
	Text RAMA_62201_01031481619036_0003096401_0025056902_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (476kB) | Request a copy
	Text RAMA_62201_01031481619036_0003096401_0025056902_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (123kB) | Request a copy
	Text RAMA_62201_01031481619036_0003096401_0025056902_06_ref.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (132kB) | Request a copy
	Text RAMA_62201_01031481619036_0003096401_0025056902_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (374kB) | Request a copy

Abstract

Penelitian ini bertujuan mengkaji Pengaruh ROA, Ukuran Perusahaan, Kualitas Audit, Resiko Perusahaan, Corporate Governance dan Leverage terhadap Penghindaran Pajak pada Perusahaan Sektor industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia 2015-2017. Metode analisis yang digunakan adalah analisis deskriptif dan analisis kuantitatif dengan alat analisis regresi berganda data panel dengan Metode Ordinary Least Square (OLS). Hasil dari penelitian ini adalah adalah (1) ROA dan Corporate Governance berpengaruh positif dan siginifikan terhadap Penghindaran Pajak (2) Leverage berpengaruh negatif dan siginifikan terhadap Penghindaran Pajak (3) Ukuran dan Resiko Perusahaan berpengaruh negatif dan tidak siginifikan terhadap Penghindaran Pajak (4) Tidak ada perbedaan penghindaran pajak berdasarkan kulaitas audit.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	ROA, Ukuran Perusahaan, Kualitas Audit, Resiko Perusahaan, Corporate Governance, Leverage
Subjects:	H Social Sciences > HC Economic History and Conditions > HC10-1085 Economic history and conditions
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 5142 not found.
Date Deposited:	31 Jan 2020 06:41
Last Modified:	31 Jan 2020 06:41
URI:	http://repository.unsri.ac.id/id/eprint/26780

Actions (login required)

View Item