WULAN DARI, DIAN (2018) PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Tax avoidance is the effort that is legally and safely for the taxpayer because it is not contrary to the provisions of taxation. Where the methods and techniques used tend to take advantageof the weaknesses (grey areas) contained in the law and tax regulations themselves, to minimize the amount of tax payable. Although literally no laws are violated, all parties agree that tax avoidance is something that is practically unacceptable. This resulted in reduced state tax revenues. This study is aimed to analyze the effect of profitability, leverage and firm size to tax avoidance. The data is used in this research is secondary data in which is obtained from the financial statements of property and real estate companies listed in Indonesia Stock Exchange period 2014 - 2016. The independent variables used are profitability, leverage and firm size, while the dependent variable is tax avoidance which is proxied by Cash Effective Tax Rates (CETR) using multiple regression in SPSS version 21 software. Based on the results of the research conducted or regression result show that simultaneously variable profitability, leverage and firm size affect tax avoidance. While the partial variables that affect tax avoidance is the profitability and firm size have a negative significant to tax avoidance, while leverage variables has not effect on tax avoidance. From result of research of coefficient of determination (adjusted R square) level of influence of three variables is equal to 0,196 or 19,6%, while the rest equal to 80,4% explained by other factors outside model. Keywords: Tax Avoidance, Profitability, Leverage, Company Size Tax Avoidance merupakan upaya penghindaran pajak yang dilakukan secara legal dan aman bagi wajib pajak karena tidak bertentangan dengan ketentuan perpajakan, dimana metode dan teknik yang digunakan cenderung memanfaatkan kelemahan-kelemahan (grey area) yang terdapat dalam undang-undang dan peraturan pajak itu sendiri, untuk memperkecil jumlah pajak yang terutang. Meskipun secara literal tidak ada hukum yang dilanggar, semua pihak sepakat bahwa penghindaran pajak merupakan sesuatu yang secara praktik tidak dapat diterima. Hal ini mengakibatkan penerimaan pajak negara semakin berkurang. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap tax avoidance (penghindaran pajak). Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan perusahaan property dan real estate yang terdaftar di BursaEfek Indonesia periode 2014 – 2016. Variabel independen yang digunakan adalah profitabilitas, leverage dan ukuran perusahaan, sedangkan variabel dependen berupa tax avoidance (penghindaran pajak) yang diproksikan dengan Cash Effective Tax Rates (CETR) dengan menggunakan regresi berganda pada software SPSS versi 21. Berdasarkan hasil penelitian yang dilakukan atau hasil regresi menunjukkan bahwa secara simultan variabel profitabilitas, leverage dan ukuran perusahaan berpengaruh terhadap tax avoidance (penghindaran pajak). Sedangkan secara parsial variabel profitabilitas dan ukuran perusahaan berpengaruh signifikan negatif terhadap tax avoidance (penghindaran pajak), sedangkan variabel leverage tidak berpengaruh terhadap tax avoidance (penghindaran pajak). Dari hasil penelitian koefisien determinasi (adjusted R square) tingkat pengaruh ketiga variabel tersebut sebesar 0,196 atau 19,6%, sedangkan sisanya sebesar 80,4% dijelaskan oleh faktor-faktor lain diluar model. Kata kunci : Tax Avoidance, Profitabilitas, Leverage, Ukuran Perusahaan
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 18 087 |
| NIM/NIDN Creators: | 43215120264 |
| Uncontrolled Keywords: | Tax Avoidance, Profitabilitas, Leverage, Ukuran Perusahaan |
| Subjects: | 200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.43 Muamalat/Muamalat > 297.433 Lease, Borrow-borrow, Labor, Bank, Usury, Insurance/Sewa-menyewa; Pinjam-meminjam; Perburuhan; Bank; Riba; Asuransi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 334 Cooperative/Koperasi, Sistem Perkoperasian > 334.2 Banking and Credit Cooperatives/Koperasi Perbankan dan Kredit |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Virda Syifa |
| Date Deposited: | 18 Sep 2018 02:39 |
| Last Modified: | 07 Dec 2021 10:43 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/44592 |
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