PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)

ADISWARA, WENDI and Daud, Rochmawati and Subeki, Ahmad (2018) PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the Influence of Sales Growth, Profitability, and Leverage against Tax Avoidance. Measurement of Tax evasion in this study using Effective Tax Rate (ETR). This research is focused on company of Consumer Goods Industry sector which listed in Bursa Efek Indonesia (BE[) from year 2014 - 2016. By using purposive sampling method, there are 23 observation by using purposive sampling method. Technique Data analysis used .is doubled linear regression. The results of this test multiple regression shows Sales Growth positively influence on Tax evasion, Profitability (ROA) has a positive effect on Tax evasion and Leverage negatively affect the Avoidance of Taxes.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Growth Sales, Profitability, Leverage and Avoidance of Taxes
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:	Mrs Dies Meirita Sari
Date Deposited:	02 Oct 2019 03:19
Last Modified:	02 Oct 2019 03:19
URI:	http://repository.unsri.ac.id/id/eprint/9980

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