CD Skripsi

Pengaruh Return On Asset, Leverage, Transfer Pricing, Dan Kepemilikan Institusional Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)

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ABSTRACT
This research aims to analyze the influence of return on asset, leverage, transfer pricing, and institutional ownership to tax avoidance. The population ini this research are manufacturing companies listed on indonesia stock exchange in 2016-2018. Sampling was done using purposive sampling method, based on data collecting there are 45 manufacturing companies with 135 observation during 3 years. Data analyze method that is used in this research is multiple-regression using SPSS version 25.0. The result showed that return on asset have influence to tax avoidance, with t-count 3.891, t-table 1.978 and significane 0.000. Leverage have influence to tax avoidance with t-count 2.262, t-table 1.978, and significane 0.025. Transfer pricing have influence to tax avoidance with t-count 2.132, t-table 1.978, significance 0.035. For institutional ownership have not influence to tax avoidance, with t-count 0.039, t-table 1.978, and significance 0.969.
Keyword: tax avoidance, return on asset, leverage, transfer pricing, institutional ownership

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0048)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis -Akuntansi., 2020

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0048)

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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