PENGARUH RETURN ON ASSETS, LEVERAGE, DAN KOMPENSASI RUGI FISKAL PADA TAX AVOIDANCE (Studi Kasus Pada Perusahaan Food and Beverages yang terdaftar di Bursa Efek Indonesia)

HANDAYANI, RURI (2018) PENGARUH RETURN ON ASSETS, LEVERAGE, DAN KOMPENSASI RUGI FISKAL PADA TAX AVOIDANCE (Studi Kasus Pada Perusahaan Food and Beverages yang terdaftar di Bursa Efek Indonesia). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tax Avoidance is a strategy to do legally with tax evasion does not violate the rules of taxation. This research aims to test the influence of Return On Assets (ROA), Leverage (LEV), and the fiscal Loss Compensation (RFIS) were used as an independent variable which were assumed have an impact to tax avoidance (dependent variable) proxied by Cash Effective Tax Rates (CETR). The population of this research is the entire manufacturing company subsector food and beverages registered in indonesia stock exchange (BEI ) during the period 2012-2017. This research used purposive sampling criteria and double regression analysis test. The results of research was: ROA had negative influence and does not significant to tax avoidance, Leverage and fiscal lost compensation has simultaneous positive and does not significant to tax avoidance. Key words : Return On Assets (ROA), Leverage, Fiscal Lost Compensation. Tax Avoidance adalah strategi untuk melakukan penghindaran pajak secara legal dengan tidak melanggar ketentuan peraturan perpajakan. Penelitian ini bertujuan untuk menguji Pengaruh Return On Assets (ROA), Leverage (LEV), dan Kompensasi Rugi Fiskal (RFIS) Terhadap Tax Avoidance (Variabel Dependen). Populasi penelitian ini adalah seluruh perusahaan manufaktur subsector food and beverages yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012- 2017. Penelitian ini menggunakan metode nonprobability sampling dengan teknik purposive sampling. Teknik analisis data menggunakan uji asumsi klasik yaitu uji multikolinieritas, uji autokorelasi, uji heteroskedastisitas dan uji normalitas. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian menyimpulkan bahwa: Return on assets berpengaruh secara negatif dan tidak signifikan terhadap tax avoidance, Leverage berpengaruh secara positif dan tidak signifikan terhadap penghindaran pajak, Kompensasi Rugi Fiskal berpengaruh secara positif dan tidak signifikan terhadap penghindaran pajak. Kata kunci: Return On Assets (ROA), Leverage, Kompensasi Rugi Fiskal Return On Assets

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 367
Call Number: SE/32/18/356
NIM: 43213120157
Uncontrolled Keywords: Return On Assets (ROA), Leverage, Kompensasi Rugi Fiskal Return On Assets
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 > 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: 23 Oct 2018 01:05
Last Modified: 29 Oct 2018 07:35
URI: http://repository.mercubuana.ac.id/id/eprint/45149

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