Pengaruh profitabilitas, leverage, corporate governance dan sales growth terhadap tax avoidance

DETAIL KOLEKSI

Pengaruh profitabilitas, leverage, corporate governance dan sales growth terhadap tax avoidance

3.5

Oleh : Dita Novita

Info Katalog

Nomor Panggil : 2018_TA_AK_023140008

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Deliza Henny

Subyek : Tax - Taxation;Effect of institutional ownership on tax avoidance

Kata Kunci : profitability, leverage, corporate governance, sales growth and tax avoidance.

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2018_TA_AK_023140008_Halaman-judul.pdf
2.	2018_TA_AK_023140008_Bab-1.pdf	12
3.	2018_TA_AK_023140008_Bab-2.pdf
4.	2018_TA_AK_023140008_Bab-3.pdf
5.	2018_TA_AK_023140008_Bab-4.pdf
6.	2018_TA_AK_023140008_Bab-5.pdf
7.	2018_TA_AK_023140008_Daftar-pustaka.pdf
8.	2018_TA_AK_023140008_Lampiran.pdf

Abstrak
Abstract

S Sistem perpajakan di Indonesia adalahself assesment system sejak dimulainya tax reform pada awal tahun 1984, yang memberikan kepercayaan penuh kepada wajib pajak dalam menghitung, melaporkan, serta membayar sendiri pajak terutangnya. Dengan adanya penerapan sistem tersebut sangat diharapkan kemauan dan kepatuhan wajib pajak dalam menjalankan kewajiban perpajakannya secara sukarela sesuai dengan peraturan perpajakan yang berlaku. Ketidakpatuhan wajib pajak dapat menyebabkan upaya penghindaran pajak yang marak terjadi. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, corporate governance dan sales growth terhadap tax avoidance .Penelitian ini difokuskan padaperusahaan sektor industry dasar dan sektor industry barang konsumsi pada indeks kompas 100 bursa efek indobnesia dengan periode tahun 2014-2016 , dengan memperoleh jumlah observasi sebanyak 30. Data dianalisis menggunakan teknik analisis regresi berganda. Hasil pengujian regresi menunjukkan bahwa profitabilitas, leverage, corporate governance dan sales growth masing-masing sebesar 0,041, 0,742, 0,742, 0,021, dan 0,002.

T The tax system in Indonesia is a self assessment system since the start of tax reform in early 1984, which gives full confidence to taxpayers in calculating, reporting, and paying their own taxes. With the implementation of the system, it is expected that the willingness and compliance of taxpayers in carrying out their tax obligations voluntarily in accordance with the applicable tax regulations. Non-compliance with taxpayers can lead to widespread tax evasion efforts. This study aims to examine the effect of profitability, leverage, corporate governance and sales growth on tax avoidance. This study focused on companies in the basic industrial sector and the consumer goods industry sector in the compass index 100 of the Indobnesia stock exchange with the period 2014-2016, by obtaining as many observations as 30. Data were analyzed using multiple regression analysis techniques. Regression test results show that profitability, leverage, corporate governance and sales growth are 0.041, 0.742, 0.742, 0.021, and 0.002 respectively.