PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2010-2014)

NDEMU, MARIO YOPHI (2016) PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2010-2014). Skripsi thesis, Universitas Setia Budi Surakarta.

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Abstract

The aim of the study is to examine the effect of profitability, leverage, and size company on tax avoidance in manufacturing companies that listed on the Indonesian Stock Exchange in the period 2010-2014. The samples of this study are 31 companies from 143 manufacturing companies. The samples of this study selected by purposive sampling method. The statistical test used Statistical Package for Social Science (IBM SPSS) version 21 for windows. The results of this study shows that: Profitability not significantly affect on tax avoidance (H1 denied), Leverage significantly affect on the tax avoidance (H2 accepted), Company size significantly affect on the tax aggressiveness (H3 accepted). Keywords: Profitability, Leverage, Size Company, Tax Avoidance

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Profitability, Leverage, Size Company, Tax Avoidance
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User: Tifany Nur Arfiana
Date Deposited: 10 Oct 2019 08:26
Last Modified: 10 Oct 2019 08:26
URI: http://repo.setiabudi.ac.id/id/eprint/1894

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