Pengaruh Ukuran Perusahaan, Sales Growth dan Leverage Terhadap Tax Avoidance, dengan Profitabilitas Sebagai Variabel Moderating (Studi Empiris pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia tahun 2014-2016)

Palupi, Indah Sekar and -, Eko Sugiyanto, SE., Msi (2018) Pengaruh Ukuran Perusahaan, Sales Growth dan Leverage Terhadap Tax Avoidance, dengan Profitabilitas Sebagai Variabel Moderating (Studi Empiris pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia tahun 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of firm size, sales growth and leverage on tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange with profitability as a moderating variable. One of the qualitative characteristics in the delivery of financial statements is relevant, the embodiment can be seen from Tax Avoidance. The research sample used was 162 manufacturing companies listed on the Indonesia Stock Exchange 2014 to 2016. The sampling method used was purposive sampling method. The analysis used in this study is multiple linear regression analysis and Moderate Regression Analysis (MRA) with a significance level of 5 percent, which is processed using the Statistical Package for Social Science (SPSS) software version. The results showed that the variables of firm size, sales growth, and leverage influence tax avoidance. Profitability is not able to moderate, firm size, sales growth, and leverage on tax avoidance.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: firm size, sales growth, leverage, tax avoidance, profitability
Subjects: H Social Sciences > HD Industries. Land use. Labor
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: INDAH SEKAR PALUPI
Date Deposited: 15 Nov 2018 07:49
Last Modified: 15 Nov 2018 07:49
URI: http://eprints.ums.ac.id/id/eprint/69160

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