Catherine, Catherine (2019) The influence of firm size, debt to asset and return on assets towards tax aggresiveness on food and beverage companies listed in indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.
![[img]](http://repository.uph.edu/style/images/fileicons/text.png) |
Text (Title)
Title.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (5MB) |
|
|
Text (Abstract)
Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (205kB) | Preview |
|
|
Text (ToC)
ToC.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB) |
|
|
Text (Chapter1)
Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (919kB) | Preview |
|
|
Text (Chapter2)
Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) |
|
|
Text (Chapter3)
Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) |
|
|
Text (Chapter4)
Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) |
|
|
Text (Chapter5)
Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (537kB) |
|
|
Text (Bibliography)
Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (369kB) | Preview |
|
|
Text (Appendices)
Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB) |
Abstract
This study aims to know the influence of firm size, debt to asset and return on assets towards tax aggressiveness in food and beverage companies listed in Indonesia Stock Exchange. Tax aggressiveness in this study is measured by Effective Tax Rate.Population used in this study is food and beverage companies listed in Indonesia Stock Exchange (IDX) year 2013-2017. The method used in this study to know the research sample is purposive sampling and obtained 55 samples based on the sample criteria. The analysis method used is multiple linear regression.The result of this study shows that firm size has a significant influence towards tax aggressiveness. Debt to asset and return on assets do not have a significant influence towards tax aggressiveness. Firm size, debt to asset and return on assets have a significant influence towards tax aggressiveness simultaneously.
| Item Type: | Thesis (Bachelor) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Creators: |
|
||||||||
| Contributors: |
|
||||||||
| Uncontrolled Keywords: | firm size, debt to asset, return on assets, tax aggressiveness | ||||||||
| 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 |
||||||||
| Depositing User: | Debora Sitepu | ||||||||
| Date Deposited: | 22 Jun 2021 08:28 | ||||||||
| Last Modified: | 13 Jan 2022 03:09 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/35326 |
Actions (login required)
 |
View Item |
