PENGARUH KEPEMILIKAN ASING, LEVERAGE, DAN RETURN ON ASSET (ROA) TERHADAP TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BEI SELAMA PERIODE 2014-2016)

Solihin, Roy Mayer (2018) PENGARUH KEPEMILIKAN ASING, LEVERAGE, DAN RETURN ON ASSET (ROA) TERHADAP TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BEI SELAMA PERIODE 2014-2016). Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT

This research aims to determine the effect of foreign ownership, leverage, and return on assets (ROA) against tax evasion (study on companies listed on the Stock Exchange). The population in this research were companies registered during the study period on Indonesian Stock Exchange. By using purposive sampling technique, research samples were obtained by 56 companies with research period for 3 period (2014-2016). This study uses logistic regression test because dependent variable which calculated with dummy. The results show that foreign ownership and leverage have no effect on tax evasion. While return on assets (ROA) have a positive effect on tax avoidance.

Keywords: tax avoidance, foreign ownership, leverage, return on asset

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Keywords: tax avoidance, foreign ownership, leverage, return on asset
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Yohana Fransiska Auliani
Date Deposited: 27 Jun 2022 04:51
Last Modified: 27 Jun 2022 06:16
URI: https://eprints.ukmc.ac.id/id/eprint/8190

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