Determinan Penghindaran Pajak Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Rachman, Beny Arista and -, Dr. Noer Sasongko, S.E., M.Si., Ak., CA (2021) Determinan Penghindaran Pajak Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this research is to analyze the firm size, leverage, profitability, independent commissioners' composition, and sales growth, which is the determinant for tax avoidance. The research population is the entire manufacturing company registered in the Indonesian stock exchange during the 2017-2019 period. Research samples were obtained using synthetic drugs, which only 85 manufacturing companies met all the criteria, resulting in 255 data used as research samples. The data source for this research was acquired from the BEI website. Kind of quantitative research. The analysis tool used is version 20's SPSS with the linear double regression testing. Tax avoidance variables are recommended with an effective cash effective tax rate. Research analysis shows that profitability and the growth of sales have an impact on tax avoidance, while firm size, leverage, and composition of independent commissioners have no impact on the issue.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Penghindaran Pajak, Ukuran Perusahaan, Leverage, Profitabilitas, Komposisi Komisaris Independen, Pertumbuhan Penjualan
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	BENY ARISTA RACHMAN
Date Deposited:	10 Jun 2021 06:55
Last Modified:	10 Jun 2021 06:55
URI:	http://eprints.ums.ac.id/id/eprint/91852

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