ANGGRAINI, LISNAWATI (2019) PENGARUH DEWAN KOMISARIS INDEPENDEN, PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK. Other thesis, Universitas Pembangunan Nasional Veteran Yogyakarta.
|
Text
COVER.pdf Download (174kB) | Preview |
|
|
Text
DAFTAR ISI.pdf Download (173kB) | Preview |
|
|
Text
LEMBAR PENGESAHAN.pdf Download (399kB) | Preview |
|
|
Text
ABSTRAK.pdf Download (39kB) | Preview |
Abstract
Tujuan dari penelitian ini adalah untuk menguji pengaruh Dewan Komisaris Independen, Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Food and Beverage yang terdaftar di BEI tahun 2013-2017. Metode analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik, dan analisis regresi linier berganda menggunakan program SPSS. Hasil penelitian menunjukkan bahwa: (1) Dewan Komisaris Independen tidak berpengaruh terhadap Penghindaran Pajak, (2) Profitabilitas tidak berpengaruh terhadap Penghindaran Pajak, (3) Leverage tidak berpengaruh terhadap Penghindaran Pajak, dan (4) Ukuran Perusahaan berpengaruh terhadap Penghindaran Pajak. Kata Kunci : Dewan Komisaris Independen, Profitabilitas, Leverage, Ukuran Perusahaan, Penghindaran Pajak. ABSTRACT The purpose of this study is to examine the influence of the Independent Board of Commissioners, Profitability, Leverage, and Firm Size on Tax Avoidance in Food and Beverage Companies listed on the Indonesian Stock Exchange in 2013-2017. The data analysis method used in this study was descriptive statistical analysis, classic assumption test, and multiple linear regression analysis using the SPSS program. The results of the study show that: (1) the Independent Board of Commissioners does no effect on Tax Avoidance, (2) Profitability does not affect Tax Avoidance, (3) Leverage does not affect Tax Avoidance, and (4) Firm Size influences Tax Avoidance. Keywords : Independent Board of Commissioners, Profitability, Leverage, Firm Size, Tax Avoidance.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Sarimin Sarimin |
| Date Deposited: | 27 Mar 2019 01:53 |
| Last Modified: | 27 Mar 2019 01:53 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/18864 |
Actions (login required)
 |
View Item |