Cristy Dwi Lestari, . (2020) Pengaruh Derivatif Keuangan, Financial Lease dan Kepemilikan Institusional Terhadap Penghindaran Pajak. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The purpose of this study was to determine the effect of financial derivatives, financial leases and institutional ownership on tax avoidance for manufacturing companies listed on the Indonesia Stock Exchange in 2014 to 2018. This study uses a quantitative approach. The sampling method in this study was purposive sampling. The data used is secondary data from the company's annual financial statements taken from the official website of the Indonesia Stock Exchange, www.idx.co.id. In this study the samples used were 65 samples. This study uses data collection techniques with documentation and analysis techniques used are multiple regression. The results of this study indicate that the variables of financial derivatives, financial leases and institutional ownership do not have a significant effect on tax avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1610112053] [Pembimbing: Masripah] [Penguji 1: Hamrul Lukman] [Penguji 2: Ayunita Ajengtyas] |
| Uncontrolled Keywords: | Financial Derivatives, Financial Lease, Institutional Ownership and Tax Avoidance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Cristy Dwi Lestari |
| Date Deposited: | 13 Jan 2022 02:41 |
| Last Modified: | 13 Jan 2022 02:41 |
| URI: | http://repository.upnvj.ac.id/id/eprint/8888 |
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