PENGARUH RETURN ON ASSET, LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA

SAPUTRI, REMANDA TRIA and Ubaidillah, Ubaidillah and Kalsum, Umi (2020) PENGARUH RETURN ON ASSET, LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

The objective of this research was to analyze the effect return on asset, leverage, institutional ownership, and sales growth on tax avoidance of manufacturing companies various industry sector listed on Indonesia Stock Exchange (IDX) for the period 2016 – 2018. 15 firms were selected as samples used purposive sampling. 45 firms with period 3 years of observations. The analysis method used in this research is multiple liniear regression and using SPSS 23. The results of this research showed that return on asset has significant effect on tax avoidance, leverage has no significant effect on tax avoidance, institutional ownership has no significant effect on tax avoidance, and sales growth has significant effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Return On Asset (ROA), Leverage, Kepemilikan Institusional, Pertumbuhan Penjualan, Penghindaran Pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 7075 not found.
Date Deposited:	18 Aug 2020 07:54
Last Modified:	18 Aug 2020 07:54
URI:	http://repository.unsri.ac.id/id/eprint/33272

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