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Determinasi Return on Asset, Leverage, Ukuran Perusahaan, Kompensasi Rugi Fiskal dan Kepemilikan Institusi Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011 - 2014)

Jurnal Penelitian Ilmi Ekonomi

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Title Determinasi Return on Asset, Leverage, Ukuran Perusahaan, Kompensasi Rugi Fiskal dan Kepemilikan Institusi Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011 - 2014)
 
Creator Saifudin, -
YUNANDA, DERICK
 
Description This study was conducted to examine the relationship between variables contained onfactors affecting Manufacturing Company Taxation in Period 2011-2014. The samplingtechnique used is pusposive sampling and the number of samples used were 140 corporate data.The variables used in this study, namely tax evasion as the dependent variable and the return onassets, leverage, company size, Tax Loss Compensation and Ownership Institution. The analysistechnique used is multiple regression and hypothesis testing using t statistics to test the partialregression coefficient and F-statistic to test the effect together with a confidence level of 5%.The results showed that the variables Profitability and Compensation Tax Loss has significantinfluence with tax evasion. While other variables do not have a significant relationship with taxevasion. Of Adjusted R2 value of 0.139 indicates that the independent variables that exist in themodel can explain the variation (fluctuation) of tax evasion amounting to 13.9%, while 86.1%of the variation of tax avoidance is explained by other variables outside the model.
 
Publisher STIE WIDYA GAMA LUMAJANG
 
Contributor —
 
Date 2016-09-24
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.stiewidyagamalumajang.ac.id/index.php/JPWIGA/article/view/84
 
Source WIGA-Jurnal Penelitian Ilmu Ekonomi; Vol 6, No 2 (2016): September 2016; 131-143
WIGA-Jurnal Penelitian Ilmu Ekonomi; Vol 6, No 2 (2016): September 2016; 131-143
2549-5992
2088-0944
 
Language eng
 
Relation http://journal.stiewidyagamalumajang.ac.id/index.php/JPWIGA/article/view/84/138
 
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