Equilibrium
Vol 16, No 02 (2019): Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi

PENGARUH DERIVATIF KEUANGAN DAN FINANCIAL LEASE TERHADAP TAX AVOIDANCE

Eka Sundari (Fakultas Ekonomi, Akuntansi, Universitas Pamulang)
Nofryanti Nofryanti (Fakultas Ekonomi, Akuntansi, Universitas Pamulang)

Article Info

Publish Date
28 Nov 2019

Abstract

Abstract: The Study aims to find out the influence of financial derivatives and financial leases tax avoidance. Sample in this studiy is 28 manufacturing companies with the criteria of disclosing financial statements for 2014-2016 which were listed on the Indonesia stock exchange. Technical analysis in this research uses multiple regression with SPSS testing. The results shows that financial derivatives and financial leases significantly influence tax avoidance. Keywords: Company Size , Financial Derivatives, Financial Lease, ROA, Tax Avoidance

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Journal Info
Equilibrium
Website

Abbrev

Equilibrium

Publisher

Universitas Kuningan

Subject

Economics, Econometrics & Finance

Description

Jurnal EQUILIBRIUM merupakan jurnal yang dikelola oleh Program Studi Pendidikan Eonomi FKIP Universitas Kuningan yang memuat karya tulis dan penelitian ilmiah dosen dan mahasiswa dibidang ilmu kependidikan dan Ekonomi. Jurnal EQUILIBRIUM terbit setiap 6 bulan sekali yaitu edisi Januari dan Juli ...