Skripsi

PENGARUH RETURN ON ASSETS, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2020).

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Penilaian

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This study aims to examine the effect of return on assets, leverage, sales growth, and firm size on tax avoidance. This research uses quantitative methods. The sample in this research is as many as 14 food and beverage sub-sector companies listed in the Indonesia Stock Exchange (IDX) in the period 2013-2020 with a sampling technique using purposive sampling. The analysis method of this research uses panel data regression analysis. The measurement of the tax avoidance variable is measured using the Cash Effective Tax Rate (CETR). The results showed that the variables of return on assets, leverage, sales growth, and firm size did not have a significant effect on tax avoidance. The panel data model chosen in this study is the Random Effect Model (REM), but this model is detected to have heteroscedasticity problems that can be overcome by using robust standard error regression.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207002228	T74461	T744612022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T744612022

Publisher

Indralaya : Prodi Akuntansi, Fakultas EkonomiProdi Akuntansi, Fakultas Ekonomi., 2022

Collation

xviii, 68 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Akuntansi Perpajakan, Penghindaran Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

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