@thesis{thesis,
		author={Hanifah  Annisa Hasna},
		title ={Pengaruh profitabilitas, Laverage, Firm Size, kompensasi Rugi Fiskal, kepemilikan institusi, dan kepatuhan wajib pajak terhadap Tax Avoidance},
		year={2016},
		url={http://etheses.uin-malang.ac.id/10515/},
		abstract={?????? ?????

?? ???????? ???? ?????? ??????? ?????? ?????? ????? ???? ??????? ?? "???? ???????" ??????. ??? ?????? ????? ????????? ???????? ???? ??????? ??? ??????? ??????? ???????? ?? ??????? ????. ????? ??????? ?? ???? ????? ?????? ?????? ????? 2014-2009. ???? ??? ?? ????? ??????? ??????? ?? ??? ?????? ?????. ???? ??? ????? ?????? ???? ????? ???????? ??? ?? ??? ?????? ?? ??? ???????. ?????? ?? ??? ??????? (Tax Avoidance) ?? ??? ??????? ???????? ???? ?????? ??????? ???????. ?????? ?? ??? ????? ????? ????? ???????? ?????? ? ???? ??????? ?????? ??????? ???????? ??????? ???????? ??????? ???? ??????? ??? ?????? ?? ??? ???????.

??? ???? ????? ???? ????? ?? ????? ??? 7 ????? ??????? ?? IIJ 2015-2009. ???????? ????????? ?? ???????? ???????? ?? ??? ???????? ??????? ???????? ?????? ??????? ?? ???? www.idx.co.id. ???? ????? ??? ??????? ???? ??????? ??????? (Purpose Sampling). ?????? ???????? ???????? ?????? ???????? ????????? ??????? ???????? ????? ?????? ??????? SPSS  ??????? 16.

?????? ????? ???????? ?? ?? ????? ???? ????? ??? ?????? ?? ??? ???????. ??????? ??? ?? ?? ????? ??? ?????? ?? ??? ???????. ??? ?????? ??? ??? ?? ??? ??? ?????? ?? ??? ???????. ????? ??????? ??????? ??? ??? ?? ??? ??? ?????? ?? ??? ???????. ???????? ???????? ???? ??????? ??? ?????? ?? ??? ???????. ???????? ???? ??????? ??? ?? ?? ????? ??? ?????? ?? ??? ???????.

ABSTRACT

Government's efforts to reform the tax system ends the Self-Assessment System. This system there is a tax obligation to the taxpayer includes registering, calculating, deposit, and report. Given the tax is the largest source of revenue for the state from 2009-2014. However, during the tax revenue was never on target. It becomes losses that caused the loss of taxation, including tax evasion and tax avoidance. Tax Avoidance is the tax savings that are legal are generally carried out by large companies. The purpose of this study to determine the effect of profitability, leverage, firm size, tax loss carryforwards, institutional ownership and tax compliance to tax avoidance.

This research is quantitative descriptive research focusing on seven companies listed in JII 2009-2015. The data used is secondary data in the form of financial statements and annual report are drawn from www.idx.co.id. The sampling technique purposive sampling. Analysis of data using classic assumption test and multiple linear regression assisted with SPSS version 16 for Windows.

The analysis showed that the negative effect on the profitability of tax avoidance. Laverage no effect on tax avoidance. Firm size has no effect on tax avoidance. Tax loss carryforwards no effect on tax avoidance. Institutional ownership positively affects tax avoidance. Tax compliance had no effect on tax avoidance.

ABSTRAK

Upaya pemerintah melakukan pembaharuan sistem perpajakan berakhir pada Self-Assessment System. Sistem ini terdapat kewajiban perpajakan untuk wajib pajak meliputi mendaftar, menghitung, menyetor, dan melapor. Mengingat pajak adalah sumber penerimaan terbesar negara dari tahun 2009-2014. Namun selama itu realisasi penerimaan pajak tidak pernah sesuai target. Hal ini menjadi kerugian negara yang disebabkan kerugian perpajakan, meliputi tax evasion dan tax avoidance. Tax Avoidance adalah penghematan pajak yang bersifat legal yang umumnya dilakukan oleh perusahaan besar. Tujuan dari penelitian ini untuk mengetahui pengaruh dari profitabilitas, laverage, firm size, kompensasi rugi fiskal, kepemilikan institusi dan kepatuhan wajib pajak terhadap tax avoidance. 

Penelitian ini bersifat kuantitatif deskriptif dengan fokus penelitian pada 7 perusahaan yang terdaftar di JII tahun 2009-2015. Data yang digunakan merupakan data sekunder berupa laporan keuangan dan laporan tahunan yang diambil dari www.idx.co.id. Teknik pengambilan sampel dengan purposive sampling. Analisis data menggunakan uji asumsi klasik dan uji regresi linier berganda dibantu dengan SPSS versi 16 for windows. 

Hasil analisis menunjukkan bahwa profitabilitas berpengaruh negatif terhadap tax avoidance. Laverage tidak berpengaruh terhadap tax avoidance. Firm size tidak berpengaruh terhadap tax avoidance. Kompensasi rugi fiskal tidak berpengaruh terhadap tax avoidance. Kepemilikan institusi berpengaruh positif terhadap tax avoidance. Kepatuhan wajib pajak tidak berpengaruh terhadap tax avoidance}
		}