CD Skripsi
Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan Dan Komisaris Independen Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2016-2018)
This study aims to examine effect of leverage, profitability, firm size and
independent commissary on tax avoidance. The population of this research is
manufacturing companies registered in Indonesia Stock Exchange for the period 2016-
2018. The sampling method used in this research is purposive sampling method. The data
used in this research is secondary data that obtained from company’s annual report
and/or financial report. Statistical application program used in this research is IBM
SPSS Statistics 25.0. The data analyzed with linear multiple regression analysis. The
results showed that leverage, profitability, firm size and independent commissary had
significant effect on tax avoidance
Keywords: Leverage, Profitability, Size, Independent Commissioner, Tax Avoidance
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