PENGARUH RETURN ON ASSETS (ROA) DAN DEBT TO EQUITY RATIO (DER) TERHADAP PENGHINDARAN PAJAK DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2013-2017)

SANTI, NORMA (2019) PENGARUH RETURN ON ASSETS (ROA) DAN DEBT TO EQUITY RATIO (DER) TERHADAP PENGHINDARAN PAJAK DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HALAMAN COVER)
1. HALAMAN JUDUL.pdf
Download (105kB) | Preview
[img]
Preview
 Text (ABSTRAK)
4. ABSTRAK.pdf
Download (102kB) | Preview
[img]
Preview
 Text (LEMBAR PERNYATAAN)
2. SURAT PERNYATAAN.pdf
Download (140kB) | Preview
[img]
Preview
 Text (LEMBAR PENGESAHAN)
3. LEMBAR PENGESAHAN.pdf
Download (156kB) | Preview
[img]
Preview
 Text (KATA PENGANTAR)
5. KATA PENGANTAR.pdf
Download (170kB) | Preview
[img]
Preview
 Text (DAFTAR ISI)
6. DAFTAR ISI.pdf
Download (104kB) | Preview
[img]
Preview
 Text (DAFTAR TABEL)
7. DAFTAR TABEL.pdf
Download (99kB) | Preview
[img]
Preview
 Text (DAFTAR GAMBAR)
8. DAFTAR GAMBAR.pdf
Download (98kB) | Preview
[img]
Preview
 Text (DAFTAR LAMPIRAN)
9. DAFTAR LAMPIRAN.pdf
Download (99kB) | Preview
[img] Text (BAB 1)
10. BAB I.pdf
Restricted to Registered users only
Download (286kB)
[img] Text (BAB 2)
11. BAB II.pdf
Restricted to Registered users only
Download (470kB)
[img] Text (BAB 3)
12. BAB III.pdf
Restricted to Registered users only
Download (481kB)
[img] Text (BAB 4)
13. BAB IV.pdf
Restricted to Registered users only
Download (516kB)
[img] Text (BAB 5)
14. BAB V.pdf
Restricted to Registered users only
Download (182kB)
[img] Text (DAFTAR PUSTAKA)
15. DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (161kB)
[img] Text (LAMPIRAN)
16. LAMPIRAN.pdf
Restricted to Registered users only
Download (143kB)

Abstract

This research aims to obtain empirical evidence regarding The Influence of Return on Assets (ROA) and Debt to Equity Ratio (DER) againts Tax avoidance and Firm Value (empirical studies on LQ45 corporates listed on the Indonesia Stock Exchange). The research sample consist of 20 companies listed on the LQ45 where selected by using purposive sampling. Data analysis techniques used in this research is the multiple regression analysis. Tax avoidance is measured using ETR (Effective Tax Rate). The firm value is measured by the ratio of TobinQ. Independent variable used is Return on Assets (ROA) and Debt to Equity Ratio (DER). In this research, SPSS software was used for data processing. The results showed that ROA did not have a significant effects againts tax avoidance, while the DER has influence on tax avoidance. Tax avoidance variable has significant effects againts the firm value. Keywords: Return on Assets, Debt to Equity Ratio, Tax avoidance, Firm Value Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai Pengaruh Return on Assets (ROA) dan Debt to Equity Ratio (DER) terhadap Penghindaran Pajak dan Nilai Perusahaan (Studi Empiris pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia). Sampel penelitian terdiri dari 20 perusahaan yang terdaftar di LQ45 dimana diseleksi dengan menggunakan purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda Penghindaran pajak diukur dengan menggunakan ETR (Effective Tax Rate). Nilai perusahaan diukur dengan rasio TobinQ. Variabel independen yang digunakan adalah return on assets (ROA) dan debt to equity ratio (DER). Data dalam penelitian ini diolah menggunakan software SPSS. Hasil penelitian menunjukkan bahwa ROA tidak memiliki pengaruh yang signifikan terhadap penghindaran pajak, sedangkan DER memiliki pengaruh terhadap penghindaran pajak. Variabel penghindaran pajak memiliki pengaruh yang signifikan terhadap nilai perusahaan. Kata kunci : ROA, DER, Penghindaran Pajak, Nilai perusahaan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 069
NIM/NIDN Creators: 43214110232
Uncontrolled Keywords: ROA, DER, Penghindaran Pajak, Nilai perusahaan
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
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: 02 Dec 2021 13:38
Last Modified: 26 Jan 2022 04:47
URI: http://repository.mercubuana.ac.id/id/eprint/51336

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.