"PENGARUH RETURN ON EQUITY, CURRENT RATIO, DEBT TO ASSET RATIO, DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK" (Studi Empiris Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024)

ALIIFAH, RHEA SILVA (2026) "PENGARUH RETURN ON EQUITY, CURRENT RATIO, DEBT TO ASSET RATIO, DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK" (Studi Empiris Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study was designed to investigate the impact of Return on Equity, Current Ratio, Debt to Asset Ratio, and sales growth on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange during the 2020-2024 period. Tax avoidance was measured using GAAP ETR. A quantitative method was employed, employing multiple linear regression analysis. Certain criteria were used to select the sample, and 33 companies were selected for the five-year observation period. Secondary data included the annual financial reports of the companies concerned and the official website of the Indonesia Stock Exchange. The Smart PLS (Partial Least Squares) application was used to process the data. This study found that Return on Equity, Debt to Asset Ratio, and sales growth had no impact on tax avoidance; however, the Current Ratio had a significant impact. Keyword: Tax Avoidance, Return on Equity, Current Ratio, Debt to Asset Ratio, Sales Growth Penelitian ini dirancang untuk menyelidiki dampak dari Return on Equity, Current Ratio, Debt to Asset Ratio, dan sales growth terhadap penghindaran pajak di perusahaan-perusahaan yang bergerak di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dalam periode 2020-2024. Penghindaran pajak diukur menggunakan GAAP ETR. Metode kuantitatif digunakan, menggunakan analisis regresi linear berganda. Kriteria tertentu digunakan untuk memilih sampel, dan untuk lima tahun pengamatan, sebanyak 33 perusahaan dipilih sebagai sampel. Data sekunder yang digunakan adalah laporan keuangan tahunan dari perusahaan yang bersangkutan dan situs resmi Bursa Efek Indonesia. Aplikasi Smart PLS (Partial Least Squares) digunakan untuk mengolah data. Studi ini menemukan bahwa Return on Equity, Debt to Asset Ratio, dan pertumbuhan penjualan tidak memberikan dampak pada penghindaran pajak; namun, Current Ratio memiliki dampak yang signifikan. Kata Kunci: Penghindaran Pajak, Return on Equity, Current Ratio, Debt to Asset Ratio, Pertumbuhan Penjualan

Item Type: Thesis (S1)
NIM/NIDN Creators: 43222010161
Uncontrolled Keywords: Penghindaran Pajak, Return on Equity, Current Ratio, Debt to Asset Ratio, Pertumbuhan Penjualan
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 06 May 2026 06:30
Last Modified: 06 May 2026 06:30
URI: http://repository.mercubuana.ac.id/id/eprint/102132

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