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PENGARUH RETURN ON ASSETS, LEVERAGE, UKURAN PERUSAHAAN, DEFERRED TAX EXPENSE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE

TUERFIA, RIZQIKA AFTHOR (2016) PENGARUH RETURN ON ASSETS, LEVERAGE, UKURAN PERUSAHAAN, DEFERRED TAX EXPENSE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study aimed to find how the influence of return on assets, leverage, size, deferred tax expense and institutional ownership on tax avoidance on LQ-45 companies listed in Indonesia Stock Exchange from 2010-2014. Tax avoidance is a dependent variable, while return on assets, leverage, size, deferred tax expense and institutional ownership are independent variable. The data used are secondary data and sample of 172 financial statements on LQ-45 companies listed in Indonesia Stock Exchange from 2010-2014. This research used purposive sampling and the data were analyzed by using multiple linier regression analysis. Data were analyzed using SPSS software 21 version. The result of the research showed that return on assets, size, and institutional ownership have significant positive effects on tax avoidance. while leverage and deferred tax expense has no significant effects on tax avoidance. To get better research results, further researches may add other variables that have major impact probabilities, use other than LQ-45 companies. Keywords : return on assets, leverage, size, deferred tax expense, institutional ownership, tax avoidance.

Item Type: Thesis (Undergraduate)
Subjects: 300 - SOCIAL SCIENCE > 336.2 - TAXES & TAXATION
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 05 Jul 2017 03:46
Last Modified: 05 Jul 2017 03:46
URI: http://eprints.perbanas.ac.id/id/eprint/1670

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