WULANDARI, WULANDARI (2019) PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the effect of profitability, leverage, and company size on tax avoidance. The population of this research is the manufacturing companies in the consumer goods industry sector which are listed on the Indonesia stock exchange from 2013 to 2017. Based on data obtained from the Indonesia Stock Exchange or IDX to obtain annual report information based on certain criteria the data obtained were 22 companies, so that for 5 years of observation there were 110 annual reports analyzed. The data analysis method used is multiple linear regression analysis. The research design used is a causal research method, research aimed at analyzing the causal relationship between the independent variable (X) and the dependent variable (Y). Based on the results of the analysis conducted, it can be concluded that the profitability variable has a significant negative effect on tax avoidance. While the leverage and company size variables have no positive and not significant effect on tax avoidance. Keywords: Profitability, Leverage, Company Size, Tax Avoidance Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap tax avoidance. Populasi dari penelitian ini adalah perusahaan manufaktur sector industri barang konsumsi yang terdaftar di bursa efek Indonesia periode 2013 sampai 2017. Berdasarkan data yang diperoleh dari Bursa Efek Indonesia atau IDX untuk mendapatkan informasi laporan tahunan berdasarkan kriteria tertentu data yang diperoleh adalah 22 perusahaan, sehingga selama 5 tahun pengamatan ada 110 laporan tahunan yang dianalisis. Motode analisis data yang digunakan adalah analisis regresi linier berganda. Desain penelitian digunakan adalah metode penelitian kausal, penelitian yang bertujuan menganalisis hubungan sebab-akibat antara variabel independen (X) dan variabel dependen (Y). Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa variabel profitabilitas berpengaruh negative signifikan terhadap tax avoidance. Sedangkan variabel leverage dan ukuran perusahaan tidak berpengaruh positif dan tidak signifikan terhadap tax avoidance. Kata Kunci : Profitabilitas, Leverage, Ukuran Perusahaan, Tax Avoidance
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