PENGARUH GOOD CORPORATE GOVERNANCE, RISIKO PERUSAHAAN, RETURN ON ASSETS (ROA), DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi kasus pada perusahaan manufaktur sektor barang konsumsi di BEI tahun 2014-2017)

DEWI, FEBBY INDRIANI KUSUMA (2019) PENGARUH GOOD CORPORATE GOVERNANCE, RISIKO PERUSAHAAN, RETURN ON ASSETS (ROA), DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi kasus pada perusahaan manufaktur sektor barang konsumsi di BEI tahun 2014-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tax avoidance is an action taken to minimizing tax by utilizing regulation (loopholes). Good corporate governance, corporate risk, return on asset, and sales growth are used to estimate the effect on tax avoidance. With (CETR) Cash Effective Tax Ratio on tax avoidance would be measured , this research was carried out on manufacturing companies on consumption sector in Indonesia Stock Exchange for the year 2014 until 2017 with a purposive sampling method of 25 companies and 100 data observasionts collected. Data analysis used multiple linear analysis techniques. The result showed that (INST) has an effect with -0,157 coefficient in negative direction and significant on tax avoidance, (RISK) has an effect with –0,151 coefficient in negative direction and not significant on tax avoidance, (ROA) and (SG) has an effect with 0,036 and 0,001 coefficient in positive direction and not significant on tax avoidance. Keywords: tax avoidance, corporate governance, institusional ownership, corporate risk, risk taker, risk averse, profitability, return on asset, sales growth.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 19 644
NIM/NIDN Creators:	43215010018
Uncontrolled Keywords:	tax avoidance, corporate governance, institusional ownership, corporate risk, risk taker, risk averse, profitability, return on asset, sales growth.
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Dede Muksin Lubis
Date Deposited:	07 Dec 2021 11:09
Last Modified:	16 Jun 2022 03:29
URI:	http://repository.mercubuana.ac.id/id/eprint/51530

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