Hidayah, Siti Hazah (2018) pengaruh return on assets, leverage, ukuran perusahaan, dan sales growth terhadap tax avoidance (studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode tahun 2014-2016). Bachelor Thesis thesis, Universitas Multimedia Nusantara.
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Abstract
This research studied the impact of return on assets, leverage, company’s size, and sales growth to tax avidance. Tax avoidance is one of effort that can be done by taxpayer in minimizing the tax expenses that must be paid and still within the limits of tax laws. Tax avoidance can be measured with Effective Tax Rate (ETR). The sample in this research was selected by using purposive sampling method and the secondary data used in this research was analyzed by using multiple regression method. The samples in this research were 29 firms that have been registered as a manufacturing companies in Indonesia Stock Exchange for the year 2014-2016 consecutively, published their financial report ended 31 December and audited, used rupiah currency, had net income, had total income tax expense paid for the year 2014-2016 consecutively, and had positive sales growth for the year 2014-2016 consecutively. The result of this research was return on assets and company’s size have effect on tax avoidance; leverage and sales growth have no effect on tax avoidance; and return on assets, leverage, company’s size, and sales growth simultaneously effect on tax avoidance.
| Item Type: | Thesis (Bachelor Thesis) |
|---|---|
| Subjects: | 300 Social Sciences > 330 Economics > 332 Financial Economics (Shares, Investment) 300 Social Sciences > 330 Economics > 336 Public Finance > 336.2 Taxes and Taxation |
| Divisions: | Faculty of Business > Accounting |
| Depositing User: | Administrator UMN Library |
| Date Deposited: | 02 Apr 2019 08:10 |
| Last Modified: | 01 Dec 2022 03:14 |
| URI: | https://kc.umn.ac.id/id/eprint/5650 |
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