PENGARUH RETURN ON ASSET, LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia)

IANSYAH, HADI WICAKSONO and Ermadiani, Ermadiani and Yuniarti, Emylia (2022) PENGARUH RETURN ON ASSET, LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to analyze the effect of return on assets, leverage, institutional ownership, and sales growth on tax avoidance on manufacturing companies of various industrial sectors listed on the Indonesia Stock Exchange (IDX) for the period 2016 - 2020. Selected 15 companies as samples used purposive sampling. 44 companies with an observation period of 5 years. The analytical method used in this study is multiple linear regression and uses SPSS 23. The results showed that return on asset had a significant effect on tax avoidance, leverage had no significant effect on tax avoidance, institutional ownership had no significant effect on tax avoidance. tax avoidance, and sales growth have a 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 > HJ2338 Taxation of government property
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Hadi Wicaksono Iansyah
Date Deposited:	31 Jan 2022 08:23
Last Modified:	31 Jan 2022 08:23
URI:	http://repository.unsri.ac.id/id/eprint/63900

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