PENGARUH PROFITABILITAS,KOMPENSASI RUGI FISKAL DAN RASIO LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI

MALAU, ROULI YUSITA and Yusnaini, Yusnaini and Aryanto, Aryanto (2020) PENGARUH PROFITABILITAS,KOMPENSASI RUGI FISKAL DAN RASIO LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of (1) profitability, (2) Fiscal Loss Competation, (3) Leverage to Tax Avoidance. This study used Agency Theory. Population in this research is Property and Real Estate Companies in Indonesia Stock Exchange 2015-2018. The number of sample is 15 sampling with purposive sampling method. This study used the quantitative method. The data analysis technique used is multiple linear regression analysis. The results of this study show that (1) Profitability have a negative and significant effect on Tax Avoidance (2) Fiscal Loss Compensation and Debt to Asset have effect on Tax Avoidance (3) Debt to Equity have not effect on Tax Avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, Kompensasi Rugi Fiskal, Leverage, Tax Avoidance
Subjects:	H Social Sciences > HB Economic Theory > HB71-74 Economics as a science. Relation to other 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 8225 not found.
Date Deposited:	28 Sep 2020 06:41
Last Modified:	28 Sep 2020 06:41
URI:	http://repository.unsri.ac.id/id/eprint/35683

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