Pengaruh Return on Asset, Corporate Governace, Ukuran Perusahaan Terhadap Tax Avoidance

Prawira, Yudi Mufti (2018) Pengaruh Return on Asset, Corporate Governace, Ukuran Perusahaan Terhadap Tax Avoidance. Bachelor/Skripsi thesis, Universitas Negeri Padang.

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Abstract

This study aims to determine the effect of return on assets, corporate
governance, company size to tax avoidance which is an activity or action to reduce
the tax burden in ways that do not violate the law but still harm the government.
research as many as 45 manufacturing companies for the period 2012-2015. The
sample selection is done by purposive sampling and the data used in the form of
secondary data obtained from www.idx.com. The results showed that return on assets
(X1) had a significant negative effect on tax avoidance (Y), while corporate
governance (X2) and firm size (X3) did not affect tax avoidance (Y). For the next
researcher is expected to be able to add other variables as well as using company
samples from all sector.

Item Type: Thesis (Bachelor/Skripsi)
Uncontrolled Keywords: Return On Asset (ROA), Tax Avoidance
Subjects: A Accountant
H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HJ Public Finance
K Law > K Law (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi-S1
Depositing User: Fini Alya Putri
Date Deposited: 04 Aug 2025 05:28
Last Modified: 04 Aug 2025 05:28
URI: https://repository.unp.ac.id/id/eprint/20089

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