Skripsi
PENGARUH RETURN ON ASSETS(ROA), LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI 2017 - 2019
This study aims to examine the effect of Return On Assets, Leverage and Firm Size on Tax Avoidance. The object of this research is a mining company listed on the Indonesia Stock Exchange in 2017-2019. Sampling using purposive sampling technique. The data analysis technique used classical assumption test, namely normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Meanwhile, for hypothesis testing using multiple regression analysis with f test, t test and coefficient of determination test. The results showed that Return on Assets did not have a significant effect on Tax Avoidance while Leverage and Firm Size the results of the study showed a significant effect.
Inventory Code | Barcode | Call Number | Location | Status |
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2107001525 | T55810 | T558102021 | Central Library (REFERENSI) | Available but not for loan - Not for Loan |
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