Image of Pengaruh Strategi Bisnis, Leverage, Return On Assets, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2021)
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Pengaruh Strategi Bisnis, Leverage, Return On Assets, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2021)

Tax is a mandatory contribution to the state owed by an individual or entity that is coercive based on law, without receiving direct compensation and is used for state needs for the greatest prosperity of the people (RI Law No. 28 of 2007). Tax avoidance is an effort made by taxpayers to reduce the tax burden by not violating the law or other applicable regulations. This research aims to examine the influence of business strategy, leverage, return on assets and company size on tax avoidance. The research objects used are consumer goods industrial sector companies listed on the Indonesia Stock Exchange in the 2016-2021 period.
The object of the research used is manufacturing companies listed on the Indonesia Stock Exchange in the period 2016-2021. The research method used in this study is a descriptive research method with a quantitative approach. The sampling technique used is purposive sampling. Based on the criteria that have been determined, as many as 39 manufacturing companies are listed on the Indonesia Stock Exchange for the 2016-2021 period.
The data analysis techniques used in this research are descriptive analysis, multiple linear regression analysis, classical assumption test, determinant coefficient test, model feasibility test and hypothesis testing. The research results show that business strategy has no effect on tax avoidance. Then leverage affects tax avoidance. Return on assets influences tax avoidance. Meanwhile, company size influences tax avoidance.

Keywords: Business Strategy, Leverage, Return on Assets, and Company Size on Tax Avoidance

Ketersediaan
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Perpustakaan Universitas Riau 1702114499
1702114499
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1702114499
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1702114499
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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