PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

Artarina, Brigita Tria (2019) PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to examine the effect of profitability and leverage on tax avoidance. This sample used in this study was manufacturing companies listed on the Indonesia Stock Exchange and published financial reports during the 2015- 2017 period in which 195 companies were selected based on the purposive sampling. Profitability ratios are measured by return on assets dan leverage is measured by debt to equity ratio. The results showed that the profitability ratio has a significant effect and leverage does not have a significant effect on tax avoidance. Keywords: return on assets, debt to equity ratio, tax avoidance

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: return on assets ; debt to equity ratio ; tax avoidance
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Chatarine Desi Kurniawati
Date Deposited: 14 Jun 2022 04:50
Last Modified: 14 Jun 2022 04:50
URI: http://eprints.ukmc.ac.id/id/eprint/8075

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