PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN LIKUIDITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2010-2014

PUTRI, YOHANA WIDIA (2016) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN LIKUIDITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2010-2014. Skripsi thesis, Universitas Setia Budi Surakarta.

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Abstract

The purpose of this research is to examine the influence of firm size, leverage, profitability, and liquidity against tax avoidance. The population in this study is the Registered Manufacturing companies in Indonesia Stock Exchange in 2010 until 2014. Sampling method used purposive sampling method with 32 companies as samples. During an observation period was 5 years in a row so there was 160 samples for totals. Data analysis used was multiple linear regression analysis by using software SPSS 21 version. The result of this research showed that leverage and probability have significant effect on the tax avoidance. Meanwhile there is no significancy between firm size and liquidity on the tax avoidance. Keywords : firm size, leverage, profitability, liquidity, tax avoidance

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: firm size, leverage, profitability, liquidity, 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 08:27
Last Modified: 10 Oct 2019 08:27
URI: http://repo.setiabudi.ac.id/id/eprint/1900

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