CD Skripsi

Pengaruh Leverage, Return On Assets, Dan Kompensasi Rugi Fiskalterhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Pada Perusahaan Advertising Dan Media Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2015)

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The purpose of this research is to analyze the effect of leverage, return on asset and compensation tax losses on tax avoidance. The exammined variable of the reaserch are leverage, return on asset and compensation tax losses as independent variables while tax avoidance as dependent variable. The population in this study are all listed corporate in Indonesia Stock Exchange. The number of sample is 12 corporate by the number of observations were 48 (12x4). Observations that selected by using porposive sampling method. Data analysis using multiple linear regression at level significance 5% with the help of software SPSS version 24.0. The results of the study concluded that variable leverage with significant at 0,017 < 0,05, variable return on assets with significant at 0,050 < 0,05, and compensation tax losses with significant at 0,024 < 0,05 have significantly affect to tax avoidance. The magnitude of influence of leverage, return on assets and compensation tax losses on tax avoidance is 45,1%.
Keyword: Tax Avoidance, Return On Asset, Leverage, Return On Assets, Compensation Tax Losses, Indonesia Stock Exchage.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0321)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI., 2017

Deskripsi Fisik

x, 64 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0321)

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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