PENGARUH RETURN ON ASSET DAN LEVERAGE TERHADAP TA AVOIDANCE(STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2015-2017)

PUSPITA DEWI, CYLVIA CITRA and Fuadah, Luk Luk and Subeki, Ahmad (2018) PENGARUH RETURN ON ASSET DAN LEVERAGE TERHADAP TA AVOIDANCE(STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2015-2017). Undergraduate thesis, Sriwijaya University.

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Abstract

The aim of tlus study is to analyze the effect of Return On Asset and Leverage to Tax Avoidance. The research uses secondary data that is financial statements of 21 companies from a total of 41 Manufach1re Companies Sector Various Industries listed the Indonesia Stock Exchange period 2015-2017. The sampling technique was done by purposive sampling method and total observation 63 samples analyzed using multiple linear regression analysis. The result of the research is the larger Return On Asset of the company will have small Tax Avoidance, othersiwe higher the value Leverage of the company will have a large Tax Avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Return On Asset, Leverage, Tax Avoidance
Subjects:	H Social Sciences > HB Economic Theory > HB3711-3840 Business cycles. Economic fluctuations H Social Sciences > HB Economic Theory > HB615-715 Entrepreneurship. Risk and uncertainty. Property
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 13 not found.
Date Deposited:	30 Jul 2019 02:15
Last Modified:	30 Jul 2019 02:15
URI:	http://repository.unsri.ac.id/id/eprint/1114

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