| dc.contributor |
|
|
| dc.contributor |
|
|
| dc.creator |
Nursari, Mardiah |
|
| dc.creator |
Diamonalisa, Diamonalisa |
|
| dc.creator |
Sukarmanto, Edi |
|
| dc.date |
2017-08-11 |
|
| dc.date.accessioned |
2019-09-12T07:04:41Z |
|
| dc.date.available |
2019-09-12T07:04:41Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8397 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24485 |
|
| dc.description |
This study aims to obtain empirical evidence on the influence of profitability, leverage, institutional ownership of tax avoidance measures. Research method used in this research is descriptive analysis method and quantitative method by using multiple regression analysis. This research uses sample data of manufacturing company of chemical sub sector listed in Indonesia Stock Exchange (IDX) during period 2009-2016. Sampling method used is purposive sampling method. After the selection is based on purposive sampling method, there are 5 manufacturing companies of chemical sub sector that meet the sample criteria needed with observation period for 8 years, so that obtained 40 observation. The results of this study show that Profitability has no significant negative effect on tax avoidance, Leverage has a significant positive effect on tax avoidance, Institutional ownership has a significant positive effect on tax avoidance. The researcher suggested that further research can examine tax avoidance in all sectors so that the research result can be more general. |
|
| dc.description |
Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh profitabilitas, leverage, kepemilikan institusional terhadap tindakan tax avoidance. metode penelitian yang digunakan dalam penelitian ini adalah metode analisis deskriftif dan metode kuantitatif dengan menggunakan analisis regresi berganda. Penelitian ini menggunakan sampel data perusahaan manufaktur sub sektor kimia yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2009-2016. Metode penentuan sampel yang digunakan adalah metode purposive sampling. Setelah dilakukan seleksi berdasarkan metode purposive sampling, terdapat 5 perusahaan manufaktur sub sektor kimia yang memenuhi kriteria-kriteria sampel yang dibutuhkan dengan periode pengamatan selama 8 tahun, sehingga diperoleh 40 observasi. Hasil penelitian ini menunjukan bahwa Profitabilitas berpengaruh tidak signifikan negatif terhadap tax avoidance, Leverage berpengaruh signifikan positif terhadap tax avoidance, Kepemilikan institusional berpengaruh signifikan positif terhadap tax avoidance. Peneliti menyarankan untuk penelitian selanjutnya dapat meneliti tax avoidance pada seluruh sektor yang ada agar hasil penelitian dapat lebih general. |
|
| dc.format |
application/pdf |
|
| dc.language |
ind |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8397/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/8397/1431 |
|
| dc.rights |
Copyright (c) 2017 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 259-266 |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 259-266 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Accounting |
|
| dc.subject |
Profitability, Leverage, Institutional ownership, and tax avoidance |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Profitabilitas, Leverage, Kepemilikan institusional, dan tax avoidance |
|
| dc.title |
|
|
| dc.title |
Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional terhadap Tax Avoidance |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Quantitative |
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| dc.type |
Kuantitatif |
|