Pengaruh Return On Equity, Leverage Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016)

Fitriyani, Fitriyani (2018) Pengaruh Return On Equity, Leverage Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the effect of Return On Equity, Leverage, and fiscal loss compensation effect partially or simultaneously to tax avoidance. This study was conducted on the financial statements of automotive companies andcomponents listed on the Indonesia Stock Exchange 2012-2016. The population in this study are 13 automotive companies and components listed on the Indonesia Stock Exchange. After selecting according to the purposive sampling method in the population, there are 6 automotive companies and components used as samples. Data collection method used is documentation method. Data analysis techniques use simple linear regression analysis with the help of Statistical Package for Social Sciences (SPSS) program Ver.24.Based on the results of research conducted shows that the return on equity partially affect the tax avoidance. While leverage and fiscal loss compensation have no effect on tax avoidance. In addition, simultaneous tests have significant influence on tax avoidance. The magnitude of the coefficient of determination(R2) is 27,1%, meaning that 72,9% of the other variables are not included in this study.

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