ETI PURWATI (2022) PENGARUH PROFITABILITAS, PROPORSI DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020). S1 thesis, Universitas Muhammadiyah Yogyakarta.
![[thumbnail of Halaman Judul]](https://etd.umy.ac.id/style/images/fileicons/text.png)
Halaman Judul.pdf
Download (497kB)
![[thumbnail of Lembar Pengesahan]](https://etd.umy.ac.id/style/images/fileicons/text.png)
Lembar Pengesahan.pdf
Restricted to Registered users only
Download (236kB)
![[thumbnail of Abstrak]](https://etd.umy.ac.id/style/images/fileicons/text.png)
Abstrak.pdf
Restricted to Registered users only
Download (100kB)
![[thumbnail of Bab I]](https://etd.umy.ac.id/style/images/fileicons/text.png)
Bab I.pdf
Download (344kB)
![[thumbnail of Bab II]](https://etd.umy.ac.id/style/images/fileicons/text.png)
Bab II.pdf
Restricted to Registered users only
Download (288kB)
![[thumbnail of Bab III]](https://etd.umy.ac.id/style/images/fileicons/text.png)
Bab III.pdf
Restricted to Registered users only
Download (361kB)
![[thumbnail of Bab IV]](https://etd.umy.ac.id/style/images/fileicons/text.png)
Bab IV.pdf
Restricted to Registered users only
Download (286kB)
![[thumbnail of Bab V]](https://etd.umy.ac.id/style/images/fileicons/text.png)
Bab V.pdf
Restricted to Registered users only
Download (108kB)
![[thumbnail of Daftar Pustaka]](https://etd.umy.ac.id/style/images/fileicons/text.png)
Daftar Pustaka.pdf
Restricted to Registered users only
Download (332kB)
![[thumbnail of Lampiran]](https://etd.umy.ac.id/style/images/fileicons/text.png)
Lampiran.pdf
Restricted to Registered users only
Download (356kB)
![[thumbnail of Naskah Publikasi]](https://etd.umy.ac.id/style/images/fileicons/text.png)
Naskah Publikasi.pdf
Restricted to Registered users only
Download (456kB)
![[thumbnail of Full Text]](https://etd.umy.ac.id/style/images/fileicons/text.png)
Full Text.pdf
Restricted to Repository staff only
Download (1MB)
Abstract
This study aims to determine the effect of profitability, proportion of the board of commissioners, institutional ownership, leverage, and firm size on tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The type of data used in this study is secondary data. Data were collected using purposive sampling method and obtained 131 samples. The analysis used in this study is multiple linear regression analysis with the help of SPSS 22.0 software. The results showed that profitability, the proportion of the board of commissioners, institutional ownership, and leverage had no significant effect on tax avoidance. While the size of the company has a positive and significant effect on tax avoidance.
Item Type: | Thesis (S1) |
---|---|
Uncontrolled Keywords: | TAX AVOIDANCE, PROFITABILITY, BOARD OF COMMISSIONERS PROPORTION, INSTITUTIONAL OWNERSHIP, LEVERAGE, COMPANY SIZE |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | M. Erdiansyah |
Date Deposited: | 20 Apr 2022 02:49 |
Last Modified: | 20 Apr 2022 02:49 |
URI: | https://etd.umy.ac.id/id/eprint/29610 |