%0 Thesis
%9 Masters
%A Susanti, 1521031023
%B Fakultas Ekonomi dan Bisnis
%D 2019
%F eprints:55145
%I Universitas Lampung
%T Effect Analysis of Disclosure of Financial Derivative Transactions, Leverage,   and Quality of Profit Against Tax Avoidance
%U http://digilib.unila.ac.id/55145/
%X This  study  aims  to  examine  the  effect  of  disclosure  of  derivative  transactions,   leverage,  and  earnings  quality  on  tax  avoidance.  The  study  was  conducted  on   manufacturing  companies  listed  on  the  Indonesia  Stock  Exchange  from  2011-2017,  a  sample  of  76  companies.  Data  were  analyzed  using  multiple  linear   regression  analysis.  The  results  prove  that  disclosure  of  derivative  transactions   measured by giving a score of disclosure and leverage measured by debt ratios has   a  positive  effect  on  tax  avoidance  activities,  while  testing  earnings  quality  as   measured  by  using  cumulative  abnormal  returns  does  not  affect  tax  avoidance   measured using the cash effective tax rate.   Keywords: Disclosure of Financial Derivative Transactions, Leverage, Profit   Quality, Tax Avoidance.    Penelitian  ini  bertujuan  untuk  menguji  pengaruh  pengungkapan  transaksi   derivatif,  leverage,  dan  kualitas  laba  terhadap  penghindaran  pajak.  Penelitian   dilakukan pada perusahaan manufaktur yang listing di Bursa Efek Indonesia dari   tahun  2011-2017,  sampel  penelitian  sebesar  76  perusahaan.  Data  dianalisis   dengan  menggunakan  analisis  regresi  liniear  berganda.  Hasil  penelitian   membuktikan  pengungkapan  transaksi  derivatif  yang  diukur  dengan  pemberian   skor  pengungkapan  dan  leverage  yang  diukur  dengan  rasio  hutang  berpengaruh   positif terhadap aktivitas penghindaran pajak, sedangkan  pengujian kualitas laba   yang  diukur  dengan  dengan  menggunakan  cummulative  abnormal  return  tidak   berpengaruh  terhadap  penghindaran  pajak  yang  diukur  menggunakan  cash   effective tax rate.   Kata  Kunci:  Pengungkapan  Transaksi  Derivatif  Keuangan,  Leverage,   Kualitas Laba,  Tax Avoidance.