NADIA ZAHRA, . (2020) PENGARUH ROA, LEVERAGE, SIZE, DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia Tahun 2011-2016). Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Nadia Zahra, 2020; Pengaruh ROA, Leverage, Size, dan Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2011- 2016. Skripsi, Jakarta: Konsentrasi Keuangan, Program Studi S1 Manajemen, Fakultas Ekonomi, Universitas Negeri Jakarta. Penelitian ini bertujuan untuk mengetahui ; Pengaruh ROA, Leverage, Size, dan Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2011- 2016. Variabel bebas yang digunakan dalam penelitian ini ROA, Leverage, Size, dan Corporate Governance. Variabel terikat yang digunakan adalah Tax Avoidance. Data yang digunakan dalam penelitian ini berupa laporan tahunan (annual report) Perusahaan Manufaktur Sektor Aneka Industri yang terdaftar di BEI periode 2011-2016. Metode pengambilan sampel yang digunakan dalam penelitian ini teknik purposive sampling. Diperoleh jumlah sampel sebanyak 21 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Teknik analisis yang digunakan dalam penelitian ini adalah regresi data panel. Hasil penelitian ini menunjukkan bahwa secara parsial ROA berpengaruh negatif signifikan terhadap Tax Avoidance yang diproksikan dengan CETR. Sedangkan Leverage, Size, dan Corporate Governance tidak berpengaruh terhadap Tax Avoidance yang diproksikan dengan CETR. Kata kunci: Tax Avoidance, ROA, Leverage, Size, Coporate Governance. Nadia Zahra, 2020; The Effects Of ROA, Leverage, Size, And Coporate Governance Of Tax Avoidance On Manufacturing Company Sector Miscellaneous Industry Listed In Indonesia Stock Exchange (IDX) Period 2011-2016. Thesis, Jakarta: Concentration in Finance, Study Program of Management, Faculty of Economic, State University of Jakarta. The aim of this study is to determine The Effects Of ROA, Leverage, Size, And Coporate Governance On Manufacturing Sector Miscellaneous Industry Listed In Indonesia Stock Exchange (IDX) Period 2011-2016. Independent Variable of these study are ROA, Leverage, Size, and Coporate Governance. While dependent variable is Tax Avoidance. The data used in this study is annual report of manufactur sector miscellaneous industry that published by IDX during 2011 – 2016. The sampling method of this study is purposive sampling technique. Obtained a sample of 21 companies listed on the Indonesia Stock Exchange (IDX). The analysis technique used in this study is panel data regression. The empirical result shows that ROA has a negative significant influence to Tax Avoidance proxied by CETR. While the Leverage, Size, and Coporate Governance do not have significant influences to Tax Avoidance proxied by CETR. Key Words: Tax Avoidance, ROA , Leverage, Size, Corporate Governance.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Additional Information: | 1) Dr. Gatot Nazir Ahmad, M.Si. 2) Dra. Umi Mardiyati, M.Si. |
| Subjects: | Ilmu Sosial > Pajak dan Perpajakan Manajemen > Manajemen , Business |
| Divisions: | FE > S1 Manajemen |
| Depositing User: | Users 1560 not found. |
| Date Deposited: | 12 Mar 2020 15:54 |
| Last Modified: | 12 Mar 2020 15:54 |
| URI: | http://repository.unj.ac.id/id/eprint/4855 |
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