Pengaruh Derivatif Keuangan, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance
| Main Authors: | Eva Musyarofah, FItri Damayanti |
|---|---|
| Other Authors: | Yahya Hamja |
| Format: | bachelorThesis |
| Bahasa: | ind |
| Terbitan: |
Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
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| Subjects: | |
| Online Access: |
http://repository.uinjkt.ac.id/dspace/handle/123456789/35655 |
Daftar Isi:
- This research aims to analyze and obtain empirical evidence about the effects financial derivatives, leverage and firm size to tax avoidance. The independent riables used are financial derivatives, leverage and firm size. The dependent riable used is tax avoidance. The research population was non financing companies listed in Indonesia ock Exchange (IDX) during 2012-2014 period. Sampel was collected by urposive sampling method. Total 13 non financing companies were taken as dy’s sample. Analysis method of this research used multiple regression. The result of this research showed that financial derivatives, leverage and m size are have effects on tax avoidance.