PENGARUH PROPORSI KOMISARIS INDEPENDEN, RETURN ON ASSETS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI PERIODE 2014-2017

PUTRI, ESSY GRACE ICHIKO (2019) PENGARUH PROPORSI KOMISARIS INDEPENDEN, RETURN ON ASSETS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI PERIODE 2014-2017. S1 thesis, Fakultas Ekonomi.

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Abstract

Essy Grace Ichiko Putri, The Influence of the Proportion of Independent Commissioners, Return On Assets, Leverage and Company Size on Tax Avoidance in BUMN Companies listed on BEI 2014-2017, Faculty of Economics, Universitas Negeri Jakarta 2019. This research aims to analyze the effect of the components of financial statements on tax avoidance. The independent variable of this research is the proportion of independent commissioners, return on assets, leverage and company size which were assumed have impacted on tax avoidance as the dependent variable, proxied by Effective Tax Rate (ETR). Period used in this research are 4 years, from 2014 to 2017. This research used secondary data such as financial reports that published on the Indonesia Stock Exchange (IDX). The sampling method used in this research was purposive sampling, obtained 11 company samples from a total of 20 populations. From the results of the analysis and testing conducted in this study, it can be concluded that the variable leverage and company size significantly influence tax avoidance. The variable proportion of independent commissiners and return on assets had no significant infkuence on tax avoidance. Keywords: proportion of independent commissioners, return on assets, leverage, company size, tax avoidance.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Nuramalia Hasanah, S.E., M.Ak, Pembimbing II: Muhammad Yusuf, S.E., M.M
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) > Analisis Data Akuntansi (Data Processing and Analysis of 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: 27 Aug 2019 03:20
Last Modified: 27 Aug 2019 03:20
URI: http://repository.fe.unj.ac.id/id/eprint/7827

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