Pengaruh Roa, Leverage, Ukuran Perusahaan, Kepemilikan Institusional dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance
Abstract
This study try to examine whether Return on Asset, Leverage, Company
Size, Institusional Ownership and Fiscal Losses Compensation affect tax
avoidance. Proxy used to measure the tax avoidance is CETR. The sample used in
this study is manufacturing companies listed in Indonesia Stock Exchange (BEI)
during the periode of 2013 -2015.
The results of this study show that Return on Asset, Leverage, Company
Size and Institusional Ownership influence tax avoidance, while fiscal losses
compensation does not.
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