The influence of current ratio, debt to asset, return on asset and firm size towards tax avoidance in pharmaceuticals companies listed in Indonesia stock exchange

Yaputri, Cindy Hartanto (2019) The influence of current ratio, debt to asset, return on asset and firm size towards tax avoidance in pharmaceuticals companies listed in Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

In Indonesia, efforts to optimize tax revenue are not without constraints. Company strives to pay taxes as little as possible. The difference in interests causes taxpayers to tend to reduce the amount of tax payments. Efforts to reduce tax payments legally are called tax avoidance, while efforts to reduce tax payments illegally are called tax evasion. This study aims to provide an overview predictions of tax avoidance in consume goods manufacturing companies of pharmaceutical sub-sector in Indonesia and to determine the effect of the current ratio, debt to assets, return on assets, and firm size on tax avoidance. The independent variable used in this study is the current ratio, debt to assets, return on assets, and firm size. While the dependent variable is tax avoidance. The population in this study amounted to 11 pharmaceuticals companies listed in Indonesia Stock Exchange (IDX) during the period 2013 to 2017. The method used in this research to determine the research sample is by purposive sampling method and from that obtained a sample of seven pharmaceuticals companies based on certain criteria. The results of this study indicate that the the current ratio, debt to assets, return on assets, and firm size have no significant effect on tax avoidance.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Yaputri, Cindy HartantoNIM00000014442s00000014442@student.uph.edu
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorCiptawan, CiptawanNIDN0120128001ciptawan.mdn@lecturer.uph.edu
Uncontrolled Keywords: current ratio; debt to asset; return on asset; firm size; tax avoidance
Subjects: H Social Sciences > HF Commerce
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
Depositing User: yousi saragih
Date Deposited: 22 Jun 2021 09:28
Last Modified: 13 Jan 2022 08:59
URI: http://repository.uph.edu/id/eprint/35487

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