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PENGARUH RETURN ON ASSETS, LEVERAGE, CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KOMPENSASI RUGI FISKAL PADA TAX AVOIDANCE

Buletin Studi Ekonomi

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Title PENGARUH RETURN ON ASSETS, LEVERAGE, CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KOMPENSASI RUGI FISKAL PADA TAX AVOIDANCE
 
Creator Kurniasih, Tommy
Ratna Sari, Maria M.
 
Subject ROA, leverage, corporate governance, company’s size, fiscal lost compensation, tax avoidance
 
Description This research studied the impact of financial statement indicator to tax avoidance. ROA, leverage, corporate governance, company’s size, and fiscal lost compensation were used as an independent variable which were  assumed have an impact to tax avoidance (dependent variable) proxied by Cash Effective Tax Rates (CETR). This research used purposive sampling criteria and double linear regression analysis test. The result was ROA, leverage; corporate governance, company’s size, and fiscal lost compensation had a simultanous significant impact to tax avoidance in manufactur companies listed in BEI 2007- 2010 period. ROA, company’s size, and fiscal lost compensation influence tax avoidance partially and significantly. Leverage and Corporate Governance had no partial significant influence to tax avoidance. This result was consistent to previous research of Sari and Martani (2010)
 
Publisher Buletin Studi Ekonomi
 
Date 2013-08-12
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/bse/article/view/6160
 
Source Buletin Studi Ekonomi; Vol 18, No. 1,Februari 2013. (PP 1-84)
Buletin Studi Ekonomi; Vol 18, No. 1,Februari 2013. (PP 1-84)
2580-5312
1410-4628
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/bse/article/view/6160/4647