dc.contributor.advisor | Dra. Marfuah, M.Si., Ak., Cert.SAP. | |
dc.contributor.author | Riandika Adiyani, 13312244 | |
dc.date.accessioned | 2018-03-07T18:36:33Z | |
dc.date.available | 2018-03-07T18:36:33Z | |
dc.date.issued | 2017-06-07 | |
dc.identifier.uri | https://dspace.uii.ac.id/handle/123456789/6020 | |
dc.description.abstract | This research aims to analyze the effect of leverage, profitability,
corporate social responsibility, and good corporate governance on tax avoidance.
Tax avoidance are dependent variable on this research. Tax avoidance are
measured by cash effective tax rate (CETR). The independent variables in this
research are leverage, profitability, corporate social responsibility, and good
corporate governance are proxied with institutional ownership and independent
commissioner. The sample of this research was 123 manufactur companies listed
in Indonesia Stock Exchange (BEI) for the years 2013-2015. This research used
purposive sampling criteria. This data analysis is done by classical assumption
test and double linier regression analysis test. The results of this research show
that profitability has a negative significant effect on tax avoidance, while
leverage, corporate social responsibility, institutional ownership, and
independent commissioner haven’t negative significant effect on tax avoidance. | en_US |
dc.publisher | Universitas Islam Indonesia | id |
dc.subject | corporate social responsibility | en_US |
dc.subject | institutional ownership | en_US |
dc.subject | independent commissioner | en_US |
dc.subject | leverage | en_US |
dc.subject | tax avoidance | en_US |
dc.subject | profitability | en_US |
dc.title | Analisis Pengaruh Leverage, Profitabilitas, Corporate Social Responsibility, Dan Good Corporate Governance terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013 - 2015) | id |
dc.type | Undergraduate Thesis | en_US |