Pengaruh Penghindaran Pajak (tax avoidance) terhadap nilai perusahaan

Wicaksana, Stevent Rangga (2020) Pengaruh Penghindaran Pajak (tax avoidance) terhadap nilai perusahaan. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the effect of tax avoidance to nilai perusahaan. Period used in this study is the period of 2016-2018. The population in this study is manufacturing companies listed on the BEI. The sample selection using purposive sampling method with the number of samples of 275 companies. Data analysis used to test the hypothesis is by using simple regression test. Based on the results of the research show that tax avoidance does not affect the value of the company.
Keyword : tax avoidance, cashETR, accETR, tax expense to operation cash flow, tax pain to operation cash flow, the value of the company

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: tax avoidance, cashETR, accETR, tax expense to operation cash flow, tax pain to operation cash flow, the value of the company
Subjects: C Auxiliary Sciences of History > CD Diplomatics. Archives. Seals > CD921 Archives
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Users 1109 not found.
Date Deposited: 15 Sep 2020 03:11
Last Modified: 15 Sep 2020 03:11
URI: https://eprints.ukmc.ac.id/id/eprint/4446

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