?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI%0D%0ATAX+AVOIDANCE%0D%0A(Studi+pada+Perusahaan+Pertambangan+di+Bursa+Efek+Indonesia+tahun+2011-2014)&rft.creator=CITRA+JANIENCIA+SETIANI%2C+1211031015&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+bertujuan+untuk+menguji+dan+menganalisis+pengaruh+return+on%0D%0Aassets%2C+debt+to+assets+ratio%2C+dan+sewa+guna+usaha+dengan+hak+opsi+terhadap%0D%0Apenghindaran+pajak+dengan+menggunakan+indikator+tarif+pembayaran+pajak%0D%0Aefektif.+Objek+penelitian+ini+adalah+perusahaan+pertambangan+yang+terdaftar+di%0D%0ABursa+Efek+Indonesia+tahun+2011-2014.+Alat+analisis+yang+digunakan+adalah%0D%0Aregresi+linier+berganda+dengan+uji+t%2C+uji+f%2C+dan+uji+koefisien+determinasi.%0D%0AHasil+penelitian+menunjukkan+bahwa+terdapat+pengaruh+negatif+return+on+assets%0D%0Aterhadap+penghindaran+pajak.+Hasil+lain+menunjukkan+bahwa+terdapat+pengaruh%0D%0Apositif+debt+to+assets+ratio+dan+sewa+guna+dengan+hak+opsi+terhadap+penghindaran%0D%0Apajak.%0D%0A%0D%0AKata+kunci%3A+perencanaan+pajak%2C+tarif+pembayaran+pajak+efektif%2C+penghindaran%0D%0Apajak%2C+return+on+assets%2C+debt+to+assets+ratio%2C+sewa+guna+usaha+dengan+hak+opsi.%0D%0A%0D%0AANALYSIS+OF+THE+FACTORS+AFFECTING+TAX+AVOIDANCE%0D%0A(Study+on+Mining+Company+in+Indonesia+Stock+Exchange+period+2011-2014)%0D%0A%0D%0A%0D%0AThe+purpose+of+this+study+is+to+examine+and+analyze+the+influence+of+return+on%0D%0Aassets%2C+debt+to+assets+ratio%2C+and+financial+lease+to+tax+avoidance+using+the+indicator%0D%0Aof+cash+effective+tax+rate.+Object+of+the+study+are+mining+companies+listed+on+the%0D%0AIndonesia+stock+exchange+in+the+period+of+2011-2014.+This+study+use+multiple%0D%0Aanalysis+regression+as+the+analysis+tool+with+T-test%2C+F-test%2C+and+coefficient+of%0D%0Adetermination.%0D%0AThe+result+of+this+study+shows+that+there+is+negative+effect+in+return+on+assets+to+tax%0D%0Aavoidance.+Other+result+shows+that+there+are+positive+effect+in+debt+to+assets+ratio%0D%0Aand+financial+lease+to+tax+avoidance.%0D%0AKeywords%3A+Tax+planning%2C+cash+effective+tax+rate%2C+tax+avoidance%2C+return+on+assets%2C%0D%0Adebt+to+assets+ratio%2C+financial+lease.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2016-06-27&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F23240%2F1%2FABSTRAK%2520%2528ABSTRACT%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F23240%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F23240%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++CITRA+JANIENCIA+SETIANI%2C+1211031015++(2016)+ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+TAX+AVOIDANCE+(Studi+pada+Perusahaan+Pertambangan+di+Bursa+Efek+Indonesia+tahun+2011-2014).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F23240%2F