CD Skripsi

Pengaruh Leverage, Sales Growth, Ukuran Perusahaan, Kepemilikan Manajerial, Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018)

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This research to analyze the effect of leverage, sales growth, Company size, manajerial ownership and fiscal loss compensation on tax avoidance. The data used in this research is secondary data. The population in this study are manufacture companies listed on the Indonesia Stock Exchange in period 2014-2018. Sampling research is obtained by using purposive sampling method and produce sample 21 companiesin observation period for 5 years, so that data analyzed amounted to 105. The method of analysis used multiple regression method. The statistical test tool used is the software SPSS version 21. The test results show that leverage have effect on tax avoidance with significance value 0,041 < 0,05, sales growth have effect on tax avoidance on with significance value 0,001 < 0,05, company size have effect on tax avoidance with significance value 0,038 < 0,05, managerial ownership have not effect on tax avoudance with significance value 0,498 > 0,05, and fiscal loss compensation have not effect on tax avoidance with significance value 0,922> 0,05

Keywords: leverage, sales growth, company size, manajerial ownership, fiscal loss compensation, tax avoidance.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0300)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

xv, 52 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0300)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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