SAPUTRA, ROY (2021) PENGARUH RETURN ON ASSET DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa EfekIndonesia Periode tahun 2016 sampai 2018). S1 thesis, Universitas Mercu Buana Jakarta.
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (COVER)
Cover-Daftar Lampiran - roy saputra.pdf Download (615kB) |
|
Text (BAB I)
BAB I - roy saputra.pdf Restricted to Registered users only Download (173kB) |
|
Text (BAB II)
BAB II - roy saputra.pdf Restricted to Registered users only Download (196kB) |
|
Text (BAB III)
BAB III - roy saputra.pdf Restricted to Registered users only Download (193kB) |
|
Text (BAB IV)
BAB IV - roy saputra.pdf Restricted to Registered users only Download (234kB) |
|
Text (BAB V)
BAB V - roy saputra.pdf Restricted to Registered users only Download (32kB) |
|
Text (DAFTAR PUSTAKA)
DAFTAR PUSTAKA - roy saputra.pdf Restricted to Registered users only Download (97kB) |
|
Text (LAMPIRAN)
LAMPIRAN - roy saputra.pdf Restricted to Registered users only Download (263kB) |
Abstract
This study try to examine whether Return On Asset, and Leverage affect taxavoidance with firm Size as a Moderating Variabel. Proxy used to measure the taxand avoidance is CETR. The sample used in this study is Perbankan companies listed in Indonesia Stock Exchange (BEI) during the periode of 2016 -2018. The results of this study indicate that of the 4 variables tested, it is proventhat Return On Assets have a significant positive effect on tax avoidance, while Leverage has a significant negative effect on tax avoidance, Moderation Variables Moderate the effect of Return on Assets on tax avoidance and Moderation Variablesmoderate the effect of Leverage on tax avoidance Key Words: ETR, Tax Avoidance, Return On Asset, Leverage, Company Size Penelitian ini bertujuan untuk menguji apakah variabel Return on Asset, Leverage, dapat mempengaruhi tingkat tax avoidance dengan adanya Variabel Moderasi yaitu Ukuran Perusahaan yang terjadi. ETR digunakan untuk proksi tax avoidance. Sampel yang digunakan adalah perusahaan Perbankan yang listing di BEI periode 2016 – 2018. Data diolah dengan menggunakan analisis regresiberganda. Hasil penelitian ini menunjukan bahwa dari 4 variabel yang diuji,terbukti bahwa Return On Asset berpengaruh positif signifikan terhadap tax avoidance, sedangkan Leverage berpengaruh Negatif Signifikan terhadap tax avoidance, Variabel Moderasi Memoderasi pengaruh Return On Asset terhadap tax avoidancedan Variabel Moderasi Memoderasi pengaruh Leverage terhadap tax avoidance Kata Kunci: ETR, Tax Avoidance, Return On Asset, Leverage, Ukuran Perusahaan
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216010269 |
| Uncontrolled Keywords: | ETR, Tax Avoidance, Return On Asset, Leverage, Ukuran Perusahaan |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 06 Sep 2023 01:23 |
| Last Modified: | 06 Sep 2023 01:23 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/80382 |
Actions (login required)
 |
View Item |
