Pengaruh Tax Avoidance Terhadap Kinerja Perusahaan Pada Sektor Perbankan

Prasetya, Crishnanta Narendra (2019) Pengaruh Tax Avoidance Terhadap Kinerja Perusahaan Pada Sektor Perbankan. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The purpose of this study is to analyze the impact of tax avoidance on corporate performance (corporate financial performance and corporate non financial performance). In this research corporate financial and non financial is measured by 8 proxies: Return on Asset (ROA), Return on Equity (ROE), Non-Performing Loan (NPL), Net Interest Margin (NIM), Operational Efficiency Ratio (OER/BOPO), Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR) and Corporate Social Responsibility (CSR). This study uses 44 sub-sector banking corporate that listed on Indonesia Stock Exchange period 2012 to 2017. The statistical test uses a WarpPLS 6.0, which is measured by outer model, inner model. The results of this study find that the tax avoidance negatively affects the corporate financial and non financial performance. Keywords : Tax Avoidance, corporate financial performance and corporate non financial performance

Item Type:	Thesis (Undergraduate)
Subjects:	600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions:	Bachelor of Accountancy
Depositing User:	Perpustakaan Universitas Hayam Wuruk Perbanas
Date Deposited:	09 Sep 2019 07:38
Last Modified:	09 Sep 2019 07:38
URI:	http://eprints.perbanas.ac.id/id/eprint/4453

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