Ristiyana, Elita (2017) Pengaruh Ukuran Perusahaan, Struktur Kepemilikan Perusahaan, Leverage,Profitabilitas, dan Komisaris Independen Terhadap Tax Avoidance. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
This research aims to examine the influence of company size, company ownership structure, leverage, profitability, and independent commissioner againts tax avoidance. Population of this research is all of manufacturing company that listed at Indonesia Stock Exchange in 2011-2015. Sample selections in this research using purposive sampling technique. Number of samples used in this research was 565 samples. The type of data used in this research is secondary data in the form of annual financial statements derived from the website Indonesia Directory Exchange (IDX). Analytical techniques used in this research using multiple linear regression analysis techniques. The result of multiple linear regression analysis showed that firm size and company ownership structure had positive effect on tax avoidance, while leverage, profitability, and independent commisioner did not influence tax avoidance. Key words : company size, company ownership structure, leverage, profitability, independent commissioner, tax avoidance.
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Magang Magang |
| Date Deposited: | 14 Jan 2020 10:29 |
| Last Modified: | 14 Jan 2020 10:29 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/6054 |
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