Image of Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan (Size) Dan Pertumbuhan Penjualan (Sales Growth) Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdatar Di Bei Tahun 2013-2015)
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Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan (Size) Dan Pertumbuhan Penjualan (Sales Growth) Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdatar Di Bei Tahun 2013-2015)

The aim of this study are examine the effect of profitability, leverage, firm size, and sales growth to tax avoidance. Effective tax rates (ETR) is used to measure tax avoidance. This study uses secondary data with a sample of 56 companies listed on the Stock Exchange during the period 2013-2015. Determination of the sample was made by applying purposive sampling method. This study used multiple linear regression analysis to examine the influence of independent varibles on the dependent variable. The results of this study showed that the variable of profitability, firm size, and sales growth have significant effect toward tax avoidance with 0.050, 0.022 dan 0.012. Meanwhile, leverage have no significant effect toward tax avoidance with 0.983. The effect of independent variables on the dependent variable can only explain by 12,6%. Keywords: Profitability, Leverage, Firm Size, Sales Growth, Tax Avoidance

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0162)
02 03. 117 (0162)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 117 (0162)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
x, 124 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0162)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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