@thesis{thesis,
		author={Nugraha  Muhammad Yogi},
		title ={Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016},
		year={2018},
		url={http://repository.ibs.ac.id/235/},
		abstract={Tax  avoidance  is  a  tax  savings  actions  that  are  still  in  the  realm  of  tax  law  (lawful fashion).Firm   Size, profitability   (ROA),   Leverage   (DER),   and fiscal   lost compensation are  used  as  independent  variables  were  estimated  impact  on  tax avoidance  as  the  dependent  variable  and  proxied  through  Cash  Effective  Tax  Rate (CETR).  This  research  was  conducted  on  manufacturing  firms  in  Indonesia  Stock Exchange   (IDX)   2012-2016.   Data   obtained   by   accessing   the   Indonesia   Stock Exchange?s website. The samples in this study used purposive sampling technique in order to get a sample size of 32companies and the number of observations is 121 firm year. Data in this study were analyzed with multiple linear analysis techniques. The results  of  this  study  indicate  that  the firm  size,  profitability,  and  leverage  has  not effect  on  tax  avoidance,  while  the positiveeffect  of fiscal  lost  compensationon  tax avoidance.
Keywords: tax  avoidance,  cash  effective  tax  rate,  leverage  (DER),  profitability (ROA), firms size, and the proportion of institutional ownership}
		}