PENGARUH PROFITABILITAS LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia)
| Main Author: | Nur, Malhisa Mohammad |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38310/1/PENDAHALUAN.pdf http://eprints.umm.ac.id/38310/2/BAB%20I.pdf http://eprints.umm.ac.id/38310/3/BAB%20II.pdf http://eprints.umm.ac.id/38310/4/BAB%20III.pdf http://eprints.umm.ac.id/38310/5/BAB%20IV.pdf http://eprints.umm.ac.id/38310/6/BAB%20V.pdf http://eprints.umm.ac.id/38310/7/LAMPIRAN.pdf http://eprints.umm.ac.id/38310/ |
Daftar Isi:
- The purpose of this research is to obtain empirical the effect of profitability, leverage, and independent commissioners on tax avoidance. The population in this research is property and real estate company listed on the Indonesian Stock Exchange (IDX) period 2016 and 2017 with a sample of 45 companies in every year. The independent variable in this research are profitability, leverage, and independent commissioners, the dependent variable is tax avoidance. Technic of data analysis is multiple linear regression. The result of this research indicate that profitability has a negative significant influence on tax avoidance that obtained by probability values (p values) which are 0,015, leverage has a positive significant influence on tax avoidance that obtained by probability values (p values) which are 0,005. Independent commissioners do not have a significant influence on tax avoidance that obtained by probability values (p values) which are 0,412 with significant value 0,05.