TAX AVOIDANCE : FAKTOR-FAKTOR YANG MEMPENGARUHINYA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015)

Agustitin, Tika Nur and , Drs. Muhammad Abdul Aris, M.Si (2017) TAX AVOIDANCE : FAKTOR-FAKTOR YANG MEMPENGARUHINYA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Tax avoidance is a strategy and technique to avoid paying tax in the realm of tax law. This study aims to examine the the effect of audit committee, leverage, return on asset, and company size to tax avoidance. Population from this study is manufacture companies listed on the Indonesia Stock Exchange for the period 2012-2015. The sample was determined by purposive sampling method in order to get a sample size of 103 datas. Data were analized by multiple linear regression. The result of this study indicate that (1) audit committee has a significant effect on tax avoidance; (2) leverage hasn’t significant effect to tax avoidance; (3) return on asset has a significant effect to tax avoidance; and (4) company size hasn’t significant effect to tax avoidance.This result were consisten to previous studies of Dewi dan Jati (2014); dan Maharani dan Suardana (2014); Cahyono dkk (2015); Swingly dan Sukartha (2015); Kurniasih dan Sari (2013); prakosa (2014)

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	tax avoidance, audit committee, leverage, return on asset, company size
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	TIKA NUR AGUSTITIN
Date Deposited:	04 Aug 2017 06:25
Last Modified:	04 Aug 2017 06:25
URI:	http://eprints.ums.ac.id/id/eprint/54504

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