CD Skripsi
Pengaruh Karakter Eksekutif, Ukuran Perusahaan Dan Leverage Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Pada Tahun 2015-2017)
The purpose of this research is to finf out the effect of executive character, company size and leverage on the extent of tax avoidance with proxy cash effective tax rate. Independent variables used in this study are executive character, company size and leverage while the dependent variable is tax avoidanceare measured using Cash Effective Tax Rate (CETR). The population in this study is the manufacturing companieson the Indonesian Stock Exchange in 2015-2017. The samples was determined by the purposive sampling method and obtain 47 companies with 141 unit of samples. Type of data used was secondary data obtained from www.idx.co.id or corporate websites. Data analysis conducted with multiple regression model with help of software SPSS version 20,0. The result of the testing that has been done, thar executive character, company size, and leverage have significant effect on tax avoidance with significant value 0,006
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