PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2017)
| Main Author: | Su’udy, Yudha Anugrah |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/43128/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/43128/2/BAB%20I.pdf http://eprints.umm.ac.id/43128/3/BAB%20II.pdf http://eprints.umm.ac.id/43128/4/BAB%20III.pdf http://eprints.umm.ac.id/43128/5/BAB%20IV.pdf http://eprints.umm.ac.id/43128/6/BAB%20V.pdf http://eprints.umm.ac.id/43128/7/LAMPIRAN.pdf http://eprints.umm.ac.id/43128/ |
Daftar Isi:
- This research aims to analyze and obtain empirical evidence about the effects of profitability, leverage and firm size for tax avoidance. The independent variables used are profitability, leverage and firm size. The dependent variable used is tax avoidance. The research population was manufacturing companies listed in Indonesia Stock Exchange (IDX) during 2017 period. The sample was collected by purposive sampling method. Total 120 manufacturing companies were taken as study’s sample. The analysis method of this research used multiple regression. The result of this research showed that leverage has effects on tax avoidance. While profitability and firm size do not have effects on tax avoidance.