Pengaruh Return on Assets, Leverage, dan Corporate Governance terhadap Tax Avoidance

Liefting, Sylvia (1351161) (2017) Pengaruh Return on Assets, Leverage, dan Corporate Governance terhadap Tax Avoidance. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh indikator dari laporan keuangan pada tax avoidance. ROA, leverage, dan corporate governance digunakan sebagai variabel bebas yang diduga memberikan pengaruh terhadap variabel terikat tax avoidance dengan menggunakan Cash Effective Tax Rates (CETR). Penelitian ini menggunakan kriteria purposive sampling dan menggunakan uji analisis regresi linear berganda. Hasil Penelitian ini adalah Return on Assets (ROA) dan Corporate Governance berpengaruh signifikan secara parsial terhadap Tax Avoidance perusahaan manufaktur yang terdaftar di BEI periode 2014 dan 2015, sedangkan Leverage tidak berpengaruh signifikan secara parsial terhadap Tax Avoidance perusahaan manufaktur yang terdaftar di BEI periode 2014 dan 2015.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Return on Assets, Leverage, Corporate Governance, Tax Avoidance.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 27 Mar 2017 10:52
Last Modified: 27 Mar 2017 10:52
URI: http://repository.maranatha.edu/id/eprint/22258

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