PENGARUH PROFITABILITAS, BIAYA HUTANG DAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Sub Sektor Batu Bara 2014 - 2018)

NOVIANTI, RETNO (2020) PENGARUH PROFITABILITAS, BIAYA HUTANG DAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Sub Sektor Batu Bara 2014 - 2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study is to determine and analyze the impact of Profitability, Cost of Debt and Independent Commissioners on Tax Avoidance. The dependent variable used is Tax Avoidance which is measured by the ratio of Cash Effective Tax Rate (CETR). The independent variables used are Profitability, Cost of Debt and Independent Commissioner. This empirical research uses purposive sampling method in collecting data. This secondary data is obtained from financial reports and annual reports listed on the IDX for the 2014-2018 period. The population of this study is the coal mining sub-sector companies on the IDX with a total of 9 sample companies for the 2014-2018 period. Multiple regression analysis was performed using SPSS version 26. The results of this study indicate that profitability has an impact on tax avoidance. Meanwhile, the cost of debt and independent commissioners have no impact on tax avoidance. Keywords: Profitability, Cost of Debt, Independent Commissioner and Tax Avoidance Penelitian ini untuk mengetahui dan menganalisis pengaruh Profitabilitas, Biaya Hutang dan Komisaris Independen terhadap Tax Avoidance. Variabel dependen yang digunakan adalah Tax Avoidance yang diukur dengan rasio Cash Effective Tax Rate (CETR). Variabel independen yang digunakan adalah Profitabilitas, Biaya Hutang dan Komisaris Independen. Penelitian empiris ini menggunakan metode purposive sampling dalam melakukan pengumpulan data. Data sekunder ini diperoleh dari laporan keuangan dan laporan taahunan yang terdaftar di BEI periode 2014-2018. Populasi penelitian ini adalah perusahaan pertambangan sub sektor batu bara di BEI dengan jumlah sebanyak 9 sampel perusahaan periode 2014-2018. Analisis regresi berganda dilakukan dengan menggunakan SPSS versi 26. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap tax avoidance. Sedangkan biaya hutang dan komisaris independen tidak berpengaruh terhadap tax avoidance. Kata kunci: Profitabilitas, Biaya Hutang, Komisaris Independen dan Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 258
NIM/NIDN Creators: 43216110314
Uncontrolled Keywords: Profitabilitas, Biaya Hutang, Komisaris Independen dan Tax Avoidance
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 02 Nov 2021 02:51
Last Modified: 13 Jul 2022 03:18
URI: http://repository.mercubuana.ac.id/id/eprint/49942

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