Image of Pengaruh Profitabilitas, Leverage, Komisaris Independen Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2013-2015)
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Pengaruh Profitabilitas, Leverage, Komisaris Independen Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2013-2015)

The purpose of this research is to out the effect of profitability, leverage, independent commissioners, and firm size to tax avoidance. The analytical method used in this study used multiple linier regression with the help of SPSS version 22. The data in this study is secondary data taken from the annual reports and company’s financial statements. The population in this reseach is 143 manufacturing company listed on BEI. Sampling is done by purposive sampling method, that is with drawal sample with certain consideration such as manufakturing company listed on BEI, experiencing consecutive profit and using rupiah currency to get the number if sample as many as 52 companies with research period from 2013-2015. The results of this study proves that profitability as measured by Return On Assets (ROA) have a negative effect to tax avoidance by tcount -2.076 < ttabel 1.977 and significance value 0.040. Leverage have a significant positive effect to tax avoidance by t count 2.496 > ttable 1.977 and a significance value of 0.014. Independent commissioners have no significant positive effect to tax avoidance by tcount 0.481 < ttabel 1.977 and significance value of 0.631. The firm size have to significant positive effect to tax avoidance by tcount 0,954 < ttabel 1,977 and significance value 0,342. Regression analysis result obtained by R-Square equal to 0,104. This indicates that profitability, leverage, independent commisioner and firm size variable can affect tax avoidance equal to 10,4%. While the remaining 89,6% influenced by other variable not observed in this research.
Keywords: Profitability, Leverage, Independent Commisioner, Firm Size, Tax Avoidance

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0022)
02 03. 118 (0022)
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Informasi Detail
Judul Seri
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No. Panggil
02 03. 118 (0022)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
x, 80 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 118 (0022)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
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Subjek
Akuntansi
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