Christine, Christine (2019) The influence of return on asset, debt to equity and firm size towards tax avoidance in property and real esatate companies listed in indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
This study aims to provide an overview predictions of tax avoidance in property and real estate companies in Indonesia and to determine the effect of the return on asset, debt to equity and firm size on tax avoidance.The independent variable used in this study is the return on asset, debt to equity and firm size. While the dependent variable is tax avoidance. The population in this study amounted to 41 property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017. The method used in this research to determine the research samples is by purposive sampling method and from that obtained a sample of 27 property and real estate companies based on certain criteria.The results of this study indicate that the return on asset and firm size have negative effect and debt to equity has positive effect towards tax avoidance.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | Return on Asset, Debt to Equity, Firm Size, Tax Avoidance | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
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| Depositing User: | Debora Sitepu | ||||||||
| Date Deposited: | 22 Jun 2021 08:18 | ||||||||
| Last Modified: | 11 Jan 2022 05:15 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/35329 |
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