CD Skripsi

"Pengaruh Return On Asset, Leverage, Deffered Tax Expense Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Kontrol (Studi Empiris Pada Perusahaan Sektor Penghasil Bahan Baku Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022)"

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ABSTRACT

This research aims to examine the effect of return on assets, leverage, deferred tax expense, on tax avoidance which company size as a control variable. The population in this research is raw materials sector companies listed on the Indonesia Stock Exchange for the
2018-2022 period. The sampling technique in this research used a purposive sampling technique and a sample of 35 companies was obtained. The data analysis method used is multiple regression analysis.
The results of this research show that return on assets has an effect on tax avoidance, whereas leverage and deferred tax expense have no effect on tax avoidance.

Keywords: return on asset, leverage, deffered tax exspense, tax avoidance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902111343

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902111343

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

FEB - Akutansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rahmat Hidayat Syahputra

Versi lain/terkait

Lampiran Berkas

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