Cahya Ningrum, Afrilia and , Dr. Fatchan Achyani SE, M.Si (2017) Analisis Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak(Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This research aims to test the influence of Return on assets (ROA ), leverage (LEV), independent commisioner ( KI ), the size of the company ( SIZE ), andinstutional ownership (INST) and family ownership (FAM ) against tax avoidance ( ETR) This research is the whole of the population manufacturing company registered in Bursa Efek Indonesia (BEI) starting in 2013 to 2015.This population is 140 companies. The sample in this study are 46 companies using a sample with purposive nonprobability sampling techniques of sampling .Test data analysis using the technique is classic multikolinieritas test, autokorelasi test, test and test heteroskedastisitas normality .Testing the hypothesis of double use of regression analysis The results of research concluded that the return on assets effect on tax avoidance demonstrable value obtained with a sig = 0,000 < 0,05; leverage not impact on tax avoidance demonstrable value obtained with a sig = 0,068 > 0,05; the independent commisioner not impact on tax avaoidance demonstrable value obtained with a sig = 0,065 >0,05; the size of company not impact on tax avoidance demonstrable value obtainted with a sig = 0,890 > 0,05; andinstitutional ownersship not impact on tax avoidance demonstrable value obtained with a sig = 0,146 > 0,05; family ownership effect on tax avoidance demonstrable value obtained with a sig = 0,002 < 0,05.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | The influence of return on assets , leverage , independent commisioner, the size of company , andinstititional ownership, family owbnership, tax avoidance |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | AFRILIA CAHYA NINGRUM |
| Date Deposited: | 05 Aug 2017 04:12 |
| Last Modified: | 05 Aug 2017 04:12 |
| URI: | http://eprints.ums.ac.id/id/eprint/54485 |
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