PENGARUH RETURN ON ASSET, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK ( TAX AVOIDANCE ) PADA PERUSAHAAN HOTEL, RESTORAN, DAN PARIWISATA YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA PERIODE 2013- 2015

AFIFAH SELLA SEKAR VANY, NIM. 11390032 (2017) PENGARUH RETURN ON ASSET, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK ( TAX AVOIDANCE ) PADA PERUSAHAAN HOTEL, RESTORAN, DAN PARIWISATA YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA PERIODE 2013- 2015. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

[img]
Preview
Text (PENGARUH RETURN ON ASSET, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK ( TAX AVOIDANCE ) PADA PERUSAHAAN HOTEL, RESTORAN, DAN PARIWISATA YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA PERIODE 2013- 2015)
11390032_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf

Download (7MB) | Preview
[img] Text (PENGARUH RETURN ON ASSET, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK ( TAX AVOIDANCE ) PADA PERUSAHAAN HOTEL, RESTORAN, DAN PARIWISATA YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA PERIODE 2013- 2015)
11390032_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf
Restricted to Registered Academicians of UIN Sunan Kalijaga Only

Download (3MB)

Abstract

This study aims to determine the effect of Return On Asset, leverage, and size of the company against tax avoidance. The number of samples selected in this study consists of 12 companies listed in the Indonesia Stock Exchange from the period 2013-2015 by using purposive sampling. This research uses independent variable Return On Asset, leverage, and company size. While the tax avoidance dependent variable. The analysis technique of this research is common effect with eviews 8. The test result by using multiple linear regression analysis showed ROA variable and firm size did not significantly influence tax avoidance, while leverage had a significant positive effect on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information / Pembimbing: H.M. Yazid Afandi, M.Ag
Uncontrolled Keywords: Return on Asset, Leverage, Company Size, Tax Avoidance
Subjects: Keuangan Syariah
Divisions: Fakultas Ekonomi dan Bisnis Islam > Keuangan Syariah (S1)
Depositing User / Editor: Miftahul Ulum [IT Staff] ---- youtube : ulum virgo -------- Facebook : digilibuin
Date Deposited: 13 Mar 2018 02:46
Last Modified: 13 Mar 2018 03:02
URI: http://digilib.uin-suka.ac.id/id/eprint/29569

Actions (login required)

View Item View Item