Pengaruh Return On Assets, Leverage, Corporate Governance, Ukuran Perusahaan, Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015)

Arif F, Fajar and , Eny Kusumawati, SE, MM, Ak. (2017) Pengaruh Return On Assets, Leverage, Corporate Governance, Ukuran Perusahaan, Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research studied the impact of financial statement indicator to tax avoidance. ROA, Leverage, Corporate governance, Company Size, and Fiscal Lost Compensation were used as an independen variable which were assumed have an impact to tax avoidance (Dependen Variable) proxietd by Cash Effective Tax Rate (CETR). This research use purposive sampling criteria and double linear regression analysis test. The result was ROA, Leverage, Corporate governance, Company Size, and Fiscal Lost Compensation hade a simultanous significant impact to tax avoidance in companies listed in BEI 2012-2015 period. Corporate Governance, Company Size, Fiscal Lost Compensation influence tax avoidance partially and significantly. ROA and Leverage had no partial significant influence to tax avoidance. This result was consistent to previous research of Kurniasih and Sari (2013).

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	ROA, Leverage, Corporate governance, Company Size, Fiscal Lost Compensation, and Tax Avoidance
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	FAJAR ARIF F
Date Deposited:	13 Feb 2017 01:19
Last Modified:	13 Feb 2017 01:19
URI:	http://eprints.ums.ac.id/id/eprint/50019

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