PENGARUH PROFITABILITAS, MANAJEMEN LABA, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia tahun 2013-2016)

INDRAROFIANTO, THOMAS (2018) PENGARUH PROFITABILITAS, MANAJEMEN LABA, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia tahun 2013-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the factors that affect the company’s effective tax rate. There are several factors used include profitability, earnings management and size. The purpose of this study is to empirically examine whether the profitability, earnings management and size affect the effective tax rate in manufacturing companies listed in Indonesia Stock Exchange. Population taken as the object of observation amounted to 35 manufacturing companies listed in Indonesia Stock Exchange in the periode 2013-2016. Determination of the sample was made by applying purposive sampling method and obatain a sample of 19 manufacturing companies based on certain cirteria. The results showed that the size and independent commissioners significant effect on the effective tax rate. While leverage, profitability and capital intensity ratio does not signifiacantly influence the effective tax rate. In this study, there are still many limitations and shortcomings namely the effect of independent variables on the dependent variable can only explain by 18,7%. Hence more independent variables are needed. Key words : profitability, earnings management, size and effective tax rate Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi effective tax rate perusahaan. Terdapat beberapa faktor yang digunakan antara lain profitabilitas, manajemen laba dan size. Tujuan penelitian ini adalah untuk menguji secara empiris apakah profitabilitas, manajemen laba dan size berpengaruh terhadap effective tax rate pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi yang dijadikan obyek pengamatan berjumlah 35 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2013 – 2016. Penentuan sampel penelitian menggunakan metode purposive sampling dan memperoleh sampel sebanyak 19 perusahaan manufaktur berdasarkan kriteria-kriteria tertentu. Hasil penelitian menunjukkan bahwa profitablitas dan size berpengaruh signifikan terhadap effective tax rate. Sedangkan manajemen laba tidak berpengaruh signifikan terhadap effective tax rate. Dalam penelitian ini masih terdapat banyak keterbatasan dan kekurangan yaitu, pengaruh variabel independen terhadap variabel dependen hanya mampu menjelaskan sebesar 18,7% sehingga perlu penambahan variabel independen lainnya. Kata Kunci : profitabilitas, manajemen laba, size dan effective tax rate

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 065
NIM: 43214110147
Uncontrolled Keywords: profitabilitas, manajemen laba, size dan effective tax rate
Subjects: 700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 22 Sep 2018 07:37
Last Modified: 24 Sep 2018 07:03
URI: http://repository.mercubuana.ac.id/id/eprint/44676

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