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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Rosalina, Sherly Widya (2019) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate (S1) thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this research is to prove empirically the impact of company size decision, profitability, and fixed asset intensity toward tax avoidance. The population that used in this research is manufacture factories that listed in BEI in year of 2015-2017. The sample obtained with purposive sampling method. There are 216 samples of companies that match the sample selection criteria. The analytical method used in this study is multiple linear analysis with the using of SPSS 23 application. According to the outcome of the analysis, the company size and profitability affect tax avoidance, and the intensity of fixed asset has no effect on tax avoidance.

Item Type: Thesis (Undergraduate (S1))
Student ID: 201410170311438
Keywords: company size, profitability, intensity of fixed asset, tax avoidance
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Retno Widiyastuti Ika Wijaya
Date Deposited: 22 Jul 2019 01:03
Last Modified: 22 Jul 2019 01:03
URI : http://eprints.umm.ac.id/id/eprint/47214

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