PENGARUH RETURN ON ASSETS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016

AMALIA, WINDA (2018) PENGARUH RETURN ON ASSETS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016. S1 thesis, Universitas Negeri Jakarta.

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Abstract

This research aims to determine the effect of Return On Assets (ROA), Leverage, and Company Size on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange for period 2014 to 2016. The population in this research amounted to 312 manufacturing companies listed on the Indonesia Stock Exchange for period 2014-2016. The sample selection technique used in this research is by purposive sampling method, and obtained 34 manufacturing companies that fulfiled the requirements as research sample. The data analysis technique used in this research is multiple linear regression analysis. Based on the results of data analysis, (1) Return On Assets (ROA) has an effect on Tax Avoidance with significance value 0.001, while (2) Leverage and Company Size has no effect on Tax Avoidance. The value of adjusted R Square is 0.135, it means the ability of independent variables in explaining the variation of dependent variable is 13.5%, while the rest is explained by other variables outside of this research model. Keywords: Return On Assets, Leverage, Company Size, Tax Avoidance

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Diah Armeliza, SE, M.Ak ; Pembimbing II: Ratna Anggraini ZR, SE, M.Si, Ak, CA
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 02 Oct 2018 03:48
Last Modified: 02 Oct 2018 03:48
URI: http://repository.fe.unj.ac.id/id/eprint/6262

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