Image of Pengaruh Size, Struktur Kepemilikan, Leverage Dan Profitability Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2014-2016)
Penanda Bagikan

CD Skripsi

Pengaruh Size, Struktur Kepemilikan, Leverage Dan Profitability Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2014-2016)

This study aims to determine the effect size, ownership structure, leverage and profitability against tax avoidance.The population in the study is a manufacturing company listed on the Indonesia Stock Exchange in the period 2014-2016. The sample is taken by using purposive sampling method, where the registered manufacturing company has not experienced profits during the last three years, , and the rupiah denominated financial statements. The design in this research is hypothesis testing, where the sample consists of 120 companies listed in Indonesia Stock Exchange for period 2014 until 2016. Data processing using multiple linear regression with SPSS 17.0. The results of this study found that Size, leverage and profitability affect tax avoidance, while the ownership structure has no effect on tax avoidance. this research found that Size has an effect on tax avoidance with t value 2,069> t table. Ownership structure has no effect on tax avoidance with value of t count 0,212 t table and profitability with the value of t count 2.419> t table. Based on the total adjusted R-Square results prove that Size, ownership structure, leverage, and Profitability only influence 9.70%, while 90.3% is influenced by other variables not tested in this research.
Keywords: Size, Ownership Structure, Leverage, and Profitability, Tax Avoidance.

Ketersediaan
#
Perpustakaan Universitas Riau 02 03. 117 (0382)
02 03. 117 (0382)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0382)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 86 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 117 (0382)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar