Goenarto, Valenciana Utari (1351017) (2017) Pengaruh Return On Assets (ROA) dan Leverage (DAR) Terhadap Tax Avoidance. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Retrun on Assets (ROA) dan Leverage terhadap Tax Avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2013 sampai dengan 2015. Penelitian ini menggunakan kriteria purposive sampling dengan menggunakan sampel sebanyak 20 perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia selama periode 2013 sampai dengan 2015 dan menggunakan uji analisis regresi linear berganda. Hasil penelitian ini menunjukkan secara parsial Leverage tidak mempunyai pengaruh signifikan terhadap Tax Avoidance sedangkan Retrun on Assets (ROA) mempunyai pengaruh signifikan terhadap Tax Avoidance. Secara simultan Retrun on Assets (ROA) dan Leverage mempunyai pengaruh signifikan terhadap Tax Avoidance.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | retrun on assets, leverage, dan tax avoidance |
| Subjects: | H Social Sciences > HF Commerce |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 18 Sep 2017 04:43 |
| Last Modified: | 18 Sep 2017 04:43 |
| URI: | http://repository.maranatha.edu/id/eprint/23159 |
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