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Title: Pengaruh Derivatif Keuangan, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance): Studi Empiris Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014
Authors: Eva Musyarofah
Advisors: Dr. Yahya Hamja, MM
Fitri Damayanti, SE., M.SI.
Keywords: financial derivatives;leverage;firm size and tax avoidance
Issue Date: 2-Mar-2016
Publisher: Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
Abstract: This research aims to analyze and obtain empirical evidence about the effects of financial derivatives, leverage and firm size to tax avoidance. The independent variables used are financial derivatives, leverage and firm size. The dependent variable used is tax avoidance. The research population was non financing companies listed in Indonesia Stock Exchange (IDX) during 2012-2014 period. Sampel was collected by purposive sampling method. Total 13 non financing companies were taken as study’s sample. Analysis method of this research used multiple regression. The result of this research showed that financial derivatives, leverage and firm size are have effects on tax avoidance.
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