CD Skripsi

Pengaruh Proporsi Komisaris Independen, Leverage, Return On Assets, Ukuran Perusahaan Dan Koneksi Politik Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Industri Dasar Dan Kimia Yang Terdaftar Di Bei Tahun 2014-2016)

---

The purpose of this research is to find out the effect of the proportion of independent commissioners,leverage, return on assets, firm size, and political connections on the extent of tax avoidance with proxy cash effective tax rate. Independent variables used in this study are proportion of independent commissioners,leverage, return on assets, firm size, and political connections while the dependent variable in this study is tax avoidance are measured using Cash Effective Tax Rate (CETR). The population in this study is theBasic and Chemical Industry Companies on the Indonesian Stock Exchange in 2014-2016. The sample was determined by the purposive sampling method and obtain 18 companieswith 54 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. Of the result of the testing that has been done, that leverage and return on assets have significant effect on tax avoidance with significant value 0,0230,05 for firm size, and 0,592>0,05 for political connections. Keywords: Proportion of Independent Commissioners, Leverage, Return On Assets, Firm Size, Political Connections,and Tax Avoidance

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

02 03. 118 (0282)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2018

Deskripsi Fisik

xv, 52 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

02 03. 118 (0282)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar