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PENGARUH RETURN ON ASSET, LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia)

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This research aims to analyze the effect of return on assets, leverage, institutional ownership, and sales growth on tax avoidance on manufacturing companies of various industrial sectors listed on the Indonesia Stock Exchange (IDX) for the period 2016 - 2020. Selected 15 companies as samples used purposive sampling. 44 companies with an observation period of 5 years. The analytical method used in this study is multiple linear regression and uses SPSS 23. The results showed that return on asset had a significant effect on tax avoidance, leverage had no significant effect on tax avoidance, institutional ownership had no significant effect on tax avoidance. tax avoidance, and sales growth have a significant effect on tax avoidance.

Availability
Inventory Code Barcode Call Number Location Status
2207000282T63900T639002022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T639002022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xvi, 68 hlm.: ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi Perpajakan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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