PENGARUH RETURN ON ASSETS, CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KOMPENASASI RUGI FISKAL PADA TAX AVOIDANCE (PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2013 – 2017)
Daftar Isi:
- This studies aims to analyze the effect of Return on Assets, Corporate Governance, Companies Size, and Fiscal Loss Compensation against Tax Avoidance which is proxied by Cash Effective Tax Rates (CETR). In manufacturing companies registered in Bursa Efek Indonesia year 2013 – 2017. This research uses purposive sampling criteria and uses multiple linear analysis test. The result of the study are Return on Assets, Corporate Governance, Companies Size, and Fiscal Loss Compensation simultaneously significant on tax avoidance. Return on Assets, Corporate Governance partially significant effect on tax avoidance while companies size and fiscal loss have no significant effect partially on tax avpidance Keyword: Tax Avoidance, Return on Assets, Corporate Governance, Ukuran Perusahaan, Kompensasi Rugi Fiskal, Cash Effective Tax Rates.