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