Hermawan, Stephen Zefanya (1251082) (2016) Pengaruh Retun On Assets (ROA), Leverage, dan Sales Growth terhadap Tax Avoidance. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Return on Assets (ROA), Leverage, dan Sales Growth terhadap Tax Avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2012 hingga 2014. Penelitian ini menggunakan metode purposive sampling dengan menggunakan sampel sebanyak 40 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2012 hingga 2014. Data dianalisis menggunakan regresi berganda. Hasil penelitian menunjukkan secara parsial Leverage tidak mempunyai pengaruh terhadap Tax Avoidance sedangkan Return on Assets (ROA) dan Sales Growth mempunyai pengaruh terhadap Tax Avoidance. Secara simultan Return on Assets (ROA), Leverage, dan Sales Growth mempunyai pengaruh terhadap Tax Avoidance.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Return on Assets, Leverage, Sales Growth dan Tax Avoidance. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 21 Mar 2016 02:02 |
| Last Modified: | 21 Mar 2016 02:02 |
| URI: | http://repository.maranatha.edu/id/eprint/19425 |
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