PENGARUH RETURN ON ASSETS, LEVERAGE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

UTAMA, WAHYU WIRA and Ermadiani, Ermadiani and Yusnaini, Yusnaini (2019) PENGARUH RETURN ON ASSETS, LEVERAGE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of Return on Assets, Leverage, Size of Company, and Audit Quality to Tax Avoidance on manufacture companies listed on the Indonesia Stock Exchange (IDX). Independent variables in this study are Return on Assets, Leverage, Size of Company, and Audit Quality. The dependent variable in this study is the Tax Avoidance. The research population is a company listed on the IDX which revealed the Annual Report during the period 2013-2017. The study sample consisted of 34 companies with 5 years of observation. The data analysis technique used in this study is multiple regression analysis techniques. The results in this study indicate that Return on Assets has a positive effect on Tax Avoidance, Leverage, Size of Company, and Audit Quality has no effect significantly on Tax Avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Return on Assets, Leverage, Size of Company, Audit Quality.
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 2046 not found.
Date Deposited:	24 Sep 2019 07:08
Last Modified:	24 Sep 2019 07:40
URI:	http://repository.unsri.ac.id/id/eprint/8698

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