Pengaruh Penghindaran Pajak (tax avoidance) terhadap nilai perusahaan
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Institusion
Universitas Katolik Musi Charitas
Author
Wicaksana, Stevent Rangga
Subject
CD921 Archives
Datestamp
2020-09-15 03:11:44
Abstract :
This study aims to determine the effect of tax avoidance to nilai perusahaan. Period used in this study is the period of 2016-2018. The population in this study is manufacturing companies listed on the BEI. The sample selection using purposive sampling method with the number of samples of 275 companies. Data analysis used to test the hypothesis is by using simple regression test. Based on the results of the research show that tax avoidance does not affect the value of the company. Keyword : tax avoidance, cashETR, accETR, tax expense to operation cash flow, tax pain to operation cash flow, the value of the company
This study aims to determine the effect of tax avoidance to nilai perusahaan. Period used in this study is the period of 2016-2018. The population in this study is manufacturing companies listed on the BEI. The sample selection using purposive sampling method with the number of samples of 275 companies. Data analysis used to test the hypothesis is by using simple regression test. Based on the results of the research show that tax avoidance does not affect the value of the company. Keyword : tax avoidance, cashETR, accETR, tax expense to operation cash flow, tax pain to operation cash flow, the value of the company
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EA-2020-141033-cover.pdf
EA-2020-141033-abstract.pdf.pdf
EA-2020-141033-complete.pdf.pdf
EA-2020-141033-summary_id.pdf.pdf
EA-2020-141033-tableofcontent.pdf.pdf
EA-2020-141033-chapter1.pdf.pdf
EA-2020-141033-chapter2.pdf.pdf
EA-2020-141033-chapter3.pdf.pdf
EA-2020-141033-chapter4.pdf.pdf
EA-2020-141033-conclusion.pdf.pdf
EA-2020-141033-reference.pdf.pdf
EA-2020-141033-attachment.pdf.pdf
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