Analysis of firm’s performance on the practice of tax avoidance

Gijanto, Josephine (2018) Analysis of firm’s performance on the practice of tax avoidance. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research aims to prove empirically the impact of firm‟s performance toward the practice of tax avoidance, which is measured by cash effective tax rate (CETR). The independent variables used in this research are profitability, leverage, liquidity, sales‟ growth, and firm‟s size. Profitability is measured by return on asset (ROA), leverage is measured by debt-to-equity ratio (DER), liquidity is measured by current ratio, sales‟ growth measured by sales growth year-over-year rate, and firm‟s size is measured by natural logarithm of total asset. All data is gathered from the financial statement of a company in both Indonesia Stock Exchange website and company‟s website. The populations in this study are manufacturing firms listed on Indonesia Stock Exchange period 2015-2017. The sampling method used in this research is purposive sampling method, which comprised total of 106 manufacturing companies. The method of data analysis used is multiple regression analysis. The result shows that profitability and liquidity are insignificant toward the practice of tax avoidance. Leverage, sales‟ growth, and firm‟s size have a significant and positive impact toward tax avoidance.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Gijanto, JosephineNIM00000013134UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSoetardjo, Mulyadi NotoNIDN0319116301UNSPECIFIED
Additional Information: SK 12-15 GIJ a 2018; 31001000246497
Uncontrolled Keywords: profitability; leverage; liquidity, firm‟s size; sales‟ growth; tax avoidance; cash effective tax rates; manufacturing companies; return on asset; current ratio; debt to equity ratio
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Samuel Noya
Date Deposited: 08 Dec 2021 04:51
Last Modified: 08 Dec 2021 04:57
URI: http://repository.uph.edu/id/eprint/43740

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