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UEU » Undergraduate Theses » Akuntansi
Posted by [email protected] at 21/01/2020 10:21:52 • 316 Views
PENGARUH PROFITABILITAS, LEVERAGE, DAN
PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK STUDI KASUS PADA PERUSAHAAN PROPERTIYANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2017Created by :
Yohanes Hada Ola ( 201412121 )
| Subject: | PAJAK
PROPERTI
BIAYA | | Alt. Subject : | TAX
PROPERTY
COST | | Keyword: | PROFITABILITAS
LEVERAGE
PERTUMBUHAN PENJUALAN |
Description:
Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan pertumbuhan penjualan terhadap penghindaran pajak. Data dikumpulkan dari 18 perusahaan properti yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2013 sampai dengan 2017. Metode analisis yang digunakan dalam penelitian ini adalah regresi berganda. Hasil penelitian menunjukkan bahwa profitabilitas dan pertumbuhan penjualan memiliki pengaruh negatif dan signifikan
terhadap penghindaran pajak (p value <0,05), sedangkan leverage berpengaruh positif. Secara keseluruhan, kemampuan model untuk menjelaskan penghindaran pajak adalah 19,5%.
| Contributor | : |
- Drs. Darmansyah HS.,AK.,MM.,CISA
| | Date Create | : | 21/01/2020 | | Type | : | Text | | Format | : | PDF | | Language | : | Indonesian | | Identifier | : | UEU-Undergraduate-201412121 | | Collection ID | : | 201412121 |
Source :
Undergraduate Theses of Accounting
Relation Collection:
Fakultas Ekonomi dan Bisnis
Coverage :
Civitas Akademika Universitas Esa Unggul
Rights :
@Perpustakaan Universitas Esa Unggul 2020
Publication URL :
https://digilib.esaunggul.ac.id/pengaruh-profitabilitas-leverage-danpertumbuhan-penjualan-terhadap-penghindaran-pajak-studi-kasus-pada-perusahaan-propertiyang-terdaftar-di-bursa-efek-indonesia-bei-periode-20132017-14307.html
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- UEU-Undergraduate-14307-DAFTAR REFERENSI.Image.Marked.pdf - 194 KB
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- UEU-Undergraduate-14307-BABI.Image.Marked.pdf - 230 KB
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1. UEU-Undergraduate-14307-BABII.Image.Marked.pdf - 314 KB
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4. UEU-Undergraduate-14307-BABV.Image.Marked.pdf - 194 KB
5. UEU-Undergraduate-14307-BABVI.Image.Marked.pdf - 177 KB
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