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.

[thumbnail of Cover] Text (Cover)
EA-2019-141061-Cover.pdf
Download (2MB)
[thumbnail of Abstract] Text (Abstract)
EA-2019-141061-Abstract.pdf
Restricted to Registered users only
Download (179kB)
[thumbnail of Tabel Of Content] Text (Tabel Of Content)
EA-2019-141061-Tabelofcontent.pdf
Restricted to Registered users only
Download (188kB)
[thumbnail of Chapter 1] Text (Chapter 1)
EA-2019-141061-Chapter1.pdf
Restricted to Registered users only
Download (322kB)
[thumbnail of Chapter 2] Text (Chapter 2)
EA-2019-141061-Chapter2.pdf
Restricted to Registered users only
Download (215kB)
[thumbnail of Chapter 3] Text (Chapter 3)
EA-2019-141061-Chapter3.pdf
Restricted to Registered users only
Download (472kB)
[thumbnail of Chapter 4] Text (Chapter 4)
EA-2019-141061-Chapter4.pdf
Restricted to Registered users only
Download (542kB)
[thumbnail of Conclusion] Text (Conclusion)
EA-2019-141061-Conclusion.pdf
Restricted to Registered users only
Download (190kB)
[thumbnail of Reference] Text (Reference)
EA-2019-141061-Reference.pdf
Restricted to Registered users only
Download (16kB)
[thumbnail of Attachment] Text (Attachment)
EA-2019-141061-Attachment.pdf
Restricted to Registered users only
Download (794kB)
[thumbnail of Complete] Text (Complete)
EA-2019-141061-Complete.pdf
Restricted to Repository staff only
Download (4MB)
[thumbnail of Summary_id] Text (Summary_id)
EA-2019-141061-Summary_id.pdf
Restricted to Registered users only
Download (763kB)

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: Chatarinedesi Kurniawati
Date Deposited: 14 Jun 2022 04:50
Last Modified: 14 Jun 2022 04:50
URI: https://eprints.ukmc.ac.id/id/eprint/8075

Actions (login required)

View Item
View Item