Kartika, Rini (2015) Pengaruh Insentif Pajak dan Profitabilitas Terhadap Praktek Penghindaran Pajak Perusahaan (Studi Empiris Pada Perusahaan Perusahaan yang Terdaftar di Bursa Efek Indonesia). S1 thesis, Universitas Kristen Indonesia.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh insentif pajak dan profitabilitas terhadap penghindaran pajak pada saham perusahaan yang konsisten terdaftar dalam Lq45 Periode 2009-2013. Hasil pengujian secara simultan dapat diketahui bahwa variabel insentif pajak, return on Assets berpengaruh signifikan terhadap penghindaran pajak. Hal tersebut dapat dilihat dari nilai Fhitung sebesar 6,80 < Ftabel sebesar 0.03 dengan tingkat signifikan sebesar 0,000<0,05
| Item Type: | Thesis (S1) | ||||||||||||
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| Subjects: | SOCIAL SCIENCES > Public finance > Revenue. Taxation. Internal revenue > Income tax | ||||||||||||
| Divisions: | FAKULTAS EKONOMI DAN BISNIS > Akuntansi | ||||||||||||
| Depositing User: | Users 1209 not found. | ||||||||||||
| Date Deposited: | 16 Nov 2021 07:38 | ||||||||||||
| Last Modified: | 16 Nov 2021 07:38 | ||||||||||||
| URI: | http://repository.uki.ac.id/id/eprint/5773 |
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