CD Tesis
Pengaruh Kebutuhan Koordinasi,Ketidakpastian dan Risiko Pajak Terhadap Tax Avoidance
Taxes are a burden to the taxpayers so that they will strive to streamline
the tax burden. Various methods are used by taxpayers to reduce their tax
burden. This study was aims to examines the effect of coordination needs,
uncertainty and tax risk on tax avoidance. The present study tested a
companies listed in Indonesia Stock Exchange from 2008-2012.
Population consisted of 395 companies and the comprised of 31
companies wich were selected by purposive sampling technique. Using a
multiple linear regression analysis, the result show there is a significant
effect of coordination needs, uncertainty and tax risk on tax avoidance.
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