Image of Pengaruh Profitabilitas, Ukuran Perusahaan Dan Pemeriksaan Pajak Terhadappenghindaran Pajak(Tax Avoidance) (Studi Empiris Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2015)
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Pengaruh Profitabilitas, Ukuran Perusahaan Dan Pemeriksaan Pajak Terhadappenghindaran Pajak(Tax Avoidance) (Studi Empiris Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2015)

The purpose of this research is to find out the effect of profitabilitas, firm size, and tax audits on the extent of tax avoidance with leverage and sales growth as control variables and proxy cash effective tax rate. The population in this study is the the real estate and property company on the Indonesian Stock Exchange in 2012-2015. The sample was determined by the purposive sampling method and obtain 28 companies. 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. Of the result of the testing that has been done, that profitabilitas has significant value 0,0005 < 0,05 and a negative effect on tax avoidance with tcount (-3,517) < ttable (-1,662). Firm size have no significant effect on tax avoidance with tcount (-1,613) > ttable (-1,662) dan sig. 0,055 > 0,05. Meanwhile tax audits has significant value 0,0005 < 0,05 and a negative effect on tax avoidance with tcount (-3,567) < ttable (-1,662). Leverage as control variable has significant value 0,001 < 0,05 and a positive effect on tax avoidance with tcount (3,185)< ttable (1,662). But sales growth as control variable have no significant effect ontax avoidance with tcount (0,190) > ttable (1,662) dan sig. 0,4245 > 0,05. Based on the coefficient of determination (R2) was obtained 0,318 adjusted R2. This shows that all the independent variables and all the control variables effect the dependent variable 31,8% while the remaining 68,2% is influenced by other variables not examined in this study.
Keywords: profitabilitas, firm size, tax audits, leverage, sales growth and tax avoidance.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0305)
02 03. 117 (0305)
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Informasi Detail
Judul Seri
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No. Panggil
02 03. 117 (0305)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
ix, 113 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0305)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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