Pengaruh Roa, Leverage, Ukuran Perusahaan, Kepemilikan Institusional dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance
| dc.contributor.advisor | Arief Bachtiar, Drs., MSA., Ak, CA., SAS | |
| dc.contributor.author | Septiarini, Kusnita Dyah | |
| dc.date.accessioned | 2017-12-04T16:29:15Z | |
| dc.date.available | 2017-12-04T16:29:15Z | |
| dc.date.issued | 2017-03-13 | |
| dc.description.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. | en_US |
| dc.identifier.uri | https://repository.uii.ac.id/handle/123456789/4704 | |
| dc.publisher | Universitas Islam Indonesia | id |
| dc.subject | CETR | en_US |
| dc.subject | Tax Avoidance | en_US |
| dc.subject | Return On Asset | en_US |
| dc.subject | Leverage | en_US |
| dc.subject | Company Size | en_US |
| dc.subject | Institutional Owner | en_US |
| dc.subject | Fiscal Losses Compensation | en_US |
| dc.title | Pengaruh Roa, Leverage, Ukuran Perusahaan, Kepemilikan Institusional dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance | id |
| dc.type | Undergraduate Thesis | en_US |
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