PENGARUH PROFITABILITAS, LEVERAGE, DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE ( Studi empiris pada perusahaan manufaktur yang terdaftar di BEI )
| Main Author: | Fahmi, Fikri Arizhal |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38287/1/Pendahuluan.pdf http://eprints.umm.ac.id/38287/2/BAB%20I.pdf http://eprints.umm.ac.id/38287/3/BAB%20II.pdf http://eprints.umm.ac.id/38287/4/BAB%20III.pdf http://eprints.umm.ac.id/38287/5/BAB%20IV.pdf http://eprints.umm.ac.id/38287/6/BAB%20V.pdf http://eprints.umm.ac.id/38287/7/Lampiran.pdf http://eprints.umm.ac.id/38287/ |
Daftar Isi:
- Tax Avoidance is an act of minimizing the tax burden by considering the tax consequences. This study aims to test and provide empirical evidence of the influence profitability, leverage and corporate governance to corporate tax avoidance. This study classified the type of asosiative. The population in this study is the registered manufacturing companies in Indonesia Stock Exchange in 2016. Election samples by purposive sampling method. The data used in this research is a documentation. Data were analyzed using multiple regression analysis with SPSS 23. The results show that: 1) profitability (X1) as measured by returm on assets (ROA) has no significant effect on tax avoidance (Y). 2) leverage (X2) as measured by debt equity ratio (DER) has no significant effect on tax avoidance (Y). 3) corporate governance as measured by the proportion of independent directors (X3) has a significant effect on tax avoidance (Y) and the audit committee (X4) has no significant effect on tax avoidance (Y). For further research should add other variables that effect tax avoidance companies except profitability, leverage, independent directors and the audit committee.