AZIZIYAH, NURUL (2017) PENGARUH PROFITABILITAS, LIKUIDITAS, KUALITAS LABA DAN PENGHINDARAN PAJAK TERHADAP PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL (BOOKTAX DIFFERENCE) PADA PERUSAHAAN WHOLESALE AND RETAIL TRADE. S1 thesis, Fakultas Ekonomi.
|
Text
8335132446_Cover.pdf Download (415kB) | Preview |
|
|
Text
8335132446_Table_of_Content.pdf Download (174kB) | Preview |
|
|
Text
8335132446_Chapter1.pdf Download (229kB) | Preview |
|
![[img]](http://repository.fe.unj.ac.id/style/images/fileicons/text.png) |
Text
8335132446_Chapter2.pdf Restricted to Repository staff only Download (520kB) |
|
|
Text
8335132446_Chapter3.pdf Download (389kB) | Preview |
|
|
Text
8335132446_Chapter4.pdf Restricted to Repository staff only Download (364kB) |
|
|
Text
8335132446_Chapter5.pdf Download (93kB) | Preview |
|
|
Text
8335132446_Bibliography.pdf Download (263kB) | Preview |
Abstract
NURUL AZIZIYAH. The Influence of Profitability, Liquidity, Earning Quality and Tax Avoidance to The Book-Tax Difference on Wholesale and Retail Trade Companies. Faculty of Economics, State University of Jakarta. 2017. This study aims to analyze the influence of profitability, liquidity, earning quality, and tax avoidance to the Book-Tax Difference on Wholesale and Retail Trade Companies . This study uses secondary data from Indonesian Stock Exchange (IDX) in the form of financial statements of wholesale and retail trade companies in 20132015. The t test shows that profitability and tax avoidance have an significantly negative effect on Book-Tax Difference. Meanwhile, the level of liquidity and earning quality does not significantly influence the book-tax difference. The result of F test indicate that simultaneously variable profitability, liquidity, earning quality, and tax avoidance influential on vaiables Book-Tax Difference. Keywords : Book-Tax Difference, Profitability, Liquidity, Earning Quality, Tax Avoidance
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Pembimbing I :Bapak Tresno Ekajaya, SE, M.Ak Pembimbing II :Bapak M.Yasser Arafat, SE, Akt, MM, |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Users 39 not found. |
| Date Deposited: | 24 Dec 2017 04:17 |
| Last Modified: | 24 Dec 2017 04:17 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/1810 |
Actions (login required)
 |
View Item |
