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Pengaruh Roa, Leverage, Ukuran Perusahaan, Kepemilikan Institusional dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance

dc.contributor.advisorArief Bachtiar, Drs., MSA., Ak, CA., SAS
dc.contributor.authorSeptiarini, Kusnita Dyah
dc.date.accessioned2017-12-04T16:29:15Z
dc.date.available2017-12-04T16:29:15Z
dc.date.issued2017-03-13
dc.description.abstractThis 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.urihttps://repository.uii.ac.id/handle/123456789/4704
dc.publisherUniversitas Islam Indonesiaid
dc.subjectCETRen_US
dc.subjectTax Avoidanceen_US
dc.subjectReturn On Asseten_US
dc.subjectLeverageen_US
dc.subjectCompany Sizeen_US
dc.subjectInstitutional Owneren_US
dc.subjectFiscal Losses Compensationen_US
dc.titlePengaruh Roa, Leverage, Ukuran Perusahaan, Kepemilikan Institusional dan Kompensasi Rugi Fiskal Terhadap Tax Avoidanceid
dc.typeUndergraduate Thesisen_US

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