Analisis Tingkat Penghindaran Pajak Pada Industri Perbankan Di Indonesia

Ariyanti, Yunita (2015) Analisis Tingkat Penghindaran Pajak Pada Industri Perbankan Di Indonesia. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This research was conducted to analyze the level of tax avoidance occurred in the banking industry in Indonesia. This research do analysis of tax avoidance without the use of a particular hypothesis because there are no similar previous research. The population of this research is the banking industries in Indonesia listed on the Indonesia stock exchange (BEI) for 2008-2013 period. The research sample, used by Census method, is a total of 27 banking company. The tax avoidance is obtained based on Book Tax Gap (BTG) method from company sample. The results of this research show that tax avoidance which occured on banks in Indonesia for 2008-2013 are tend to increase with the highest at 2013. The results of this research also show that banks with low tax evasion values indicate low tax avoidance practices, whereas the value of a high tax evasion also indicate a high tax avoidance practices anyway. Keywords : Tax, Tax Avoidance, Book Tax Gap

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.9 - ACCOUNTING-BANK
600 - TECHNOLOGY > 658 - GENERAL MANAGEMENT > 658.151 1 - MANAGEMENT ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 19 Nov 2019 01:51
Last Modified: 19 Nov 2019 01:54
URI: http://eprints.perbanas.ac.id/id/eprint/5577

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