PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012–2017)

MULIAWATI, SI'IS (2019) PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012–2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of proxied profitability (ROA), proxied leverage (DER), and firm size on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange in 2012 - 2017. This study also wants to test variables existing variables, because there are differences with previous studies. Tax Avoidance is the dependent variable in this study. In this study, it was measured using the Effective Tax Rate (ETR). If the Effective Tax Rates value is better, it is indicated by the lower Effective Tax Rate for the company. The population in this study were 19 food and beverage sector manufacturing companies that were listed on the Indonesia Stock Exchange for the period of 2012 - 2017. The samples used were purposive sampling method, after selecting data that fit the criteria of 12 companies. The analytical method in this study uses the classical assumption test and multiple regression. The results of this study show that profitability that is proxied by (ROA) has a negative and significant effect on tax avoidance. While the leverage proxied by (DER) and firm size does not significantly influence tax avoidance. Keywords: Profitability, Leverage, Company Size, Tax Avoidance and Effective Tax Rate. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas yang diproksikan dengan (ROA), leverage yang diproksikan dengan (DER), dan ukuran perusahaan terhadap tax avoidance pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2012 – 2017. Penelitian ini juga ingin menguji variabel variabel yang ada, dikarenakan ada perbedaan dengan penelitian sebelumnya. Tax Avoidance merupakan variabel dependen dalam penelitian ini. Dalam penelitian ini diukur dengan menggunakan Effective Tax Rate (ETR) Jika semakin baik nilai Effective Tax Rates ditandai dengan semakin rendahnya nilai Effective Tax Rate pada perusahaan. Populasi dalam penelitian ini sebanyak 19 perusahaan manufaktur sektor makanan dan minuman yang terdaftar di BEI periode 2012 – 2017. Sampel yang digunakan menggunakan metode purposive sampling, setelah diseleksi data yang sesuai dengan kriteria sebanyak 12 perusahaan. Metode analisis dalam penelitian ini menggunakan uji asumsi klasik dan regresi berganda. Hasil dari penelitian ini menunjukan bahwa profitabilitas yang diproksikan dengan (ROA) berpengaruh negatif dan signifikan terhadap tax avoidance. Sedangkan leverage yang diproksikan dengan (DER) dan ukuran perusahaan tidak berpengaruh signifikan terhadap tax avoidance. Kata kunci: Profitabilitas, Leverage, Ukuran Perusahaan, Tax Avoidance dan Effective Tax Rate.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 020
NIM/NIDN Creators: 43213120329
Uncontrolled Keywords: Profitabilitas, Leverage, Ukuran Perusahaan, Tax Avoidance dan Effective Tax Rate.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 01 Dec 2021 13:21
Last Modified: 26 Jan 2022 04:01
URI: http://repository.mercubuana.ac.id/id/eprint/51218

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