Analysis Of The Factors That Influence Tax Avoidance (Empirical Study on Manufacturing Companies Listed In Indonesia Stock Exchange Year 2013-2016 Period 2013-2016). Final Project. Accounting Departement. Economics Faculty. Setia Budi University of Surakarta

Naitili, Selviana L (2018) Analysis Of The Factors That Influence Tax Avoidance (Empirical Study on Manufacturing Companies Listed In Indonesia Stock Exchange Year 2013-2016 Period 2013-2016). Final Project. Accounting Departement. Economics Faculty. Setia Budi University of Surakarta. Skripsi thesis, Universitas Setia Budi Surakarta.

	Text Intisari_Abstract.pdf Download (87kB)
	Text Skripsi Selviana Lelan Naitili ( 12140122M ).pdf Restricted to Repository staff only Download (895kB) | Request a copy

Abstract

This study aims to examine the factors the factors that influence tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange. The dependent variabel is tax avoidance as measured by Effective Tax Rate. The independent variables are audit committee, institutional ownership, corporate social responsibility, and leverage. This study used company size as control variable The population of this study are manufacturing companies that listed on the Indonesian Stock Exchange in the period 2013-2016. The samples of this study are 168 company for 4 consecutive year period, that selected by purposive sampling method. Data analysis technique used in this study is multiple linear regression analysis technique using SPSS program. The results showed that: Audit committee, Institutional ownership, and Corporate Social Responsibility have no significant effect on tax avoidance. This study proves that leverage have a positive significant effect on tax avoidance. Company size variables that are expected to control tax avoidance but these variables are not proven. Keywords : tax Avoidance, Audit committee, Institutional ownership, Corporate Social Responsibility, Leverage and Company size

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	tax Avoidance, Audit committee, Institutional ownership, Corporate Social Responsibility, Leverage and Company size
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User:	magdalena kartika ningsih
Date Deposited:	26 Sep 2019 04:51
Last Modified:	26 Sep 2019 04:51
URI:	http://repo.setiabudi.ac.id/id/eprint/380

Actions (login required)

View Item