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Oleh :
Annisa
Pembimbing : Taufeni Taufik dan Rheny Afriana Hanif
The Effect of Return On Assets, Leverage, Firm Size, and Political Connections
on The Extent of Tax Avoidance
ABSTRACT
The purpose of this research is to find out the effect of return on assets,
leverage, firm size, and political connections on the extent of tax avoidance with
proxy cash effective tax rate. Independent variables used in this study are return
on assets, leverage, firm size, and political connections while the dependent
variable in this study is tax avoidance are measured using Cash Effective Tax
Rate (CETR). The population in this study is the the manufactured company on
the Indonesian Stock Exchange in 2012-2015. The sample was determined by the
purposive sampling method and obtain 40 companies. Type of data used was
secondary data obtained from www.idx.co.id or corporate websites. Data analysis
conducted with multiple regression model with help of software SPSS version
22,0. Of the result of the testing that has been done, that return on assets has
significant value and a negative effect on tax avoidance. Leverage has significant
value and a positive effect on tax avoidance. Meanwhile firm size and political
connections have no significant effect on tax avoidance. Based on total adjusted
R-square result proved that variables of return on assets, leverage, firm size, and
political connections effect on tax avoidance results of 17,9% while the rest of
82,1% were affected by other variables that were not performed in this study like
Independent commissioner board, audit committee and executive characteristics.
Sari, Gusti Maya. 2014. Pengaruh Wibowo dan Arif, Abubakar. 2005.
Corporate Governance, Pengantar Akuntansi II.
Ukuran Perusahaan, Jakarta: PT Gramedia
Kompensasi Rugi Fiskal Widiasarana Indonesia.
Dan Struktur Kepemilikan
Terhadap Tax Avoidance Zain, Mohammad. 2008. Manajemen
(Studi Empiris Pada Perpajakan Ed. 3. Jakarta:
Perusahaan Manufaktur Salemba Empat.
Yang Terdaftar Di Bei
Tahun 2008-2012). Artikel http://cnnindonesia.com
berdasarkan skripsi
Universitas Negeri Padang. www.tempo.com