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 (2020) 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-Sarjana 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-Sarjana)
NIM: 43215010018
Uncontrolled Keywords: tax avoidance, corporate governance, institusional ownership, corporate risk, risk taker, risk averse, profitability, return on asset, sales growth.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 24 Jun 2020 06:07
Last Modified: 24 Jun 2020 06:07
URI: http://repository.mercubuana.ac.id/id/eprint/56015

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