PENGARUH LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017)

MEISYE, LEVI (2019) PENGARUH LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017). S1 thesis, Universitas Mercu Buana.

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Abstract

This research aims to examine the influence of Leverage, Profitability and Company Size of Tax Avoidance (Empirical Study on Coal Mining Companies Listed on Indonesia Stock Exchange in 2013-2017). The sample in this research many 40 of the 8 companies criteria sampling. Sampling technique in this research that used was purposive sampling method that is sourced from the financial report. The data used in this research is a secondary data obtained from www.idx.co.id. Analize method of this research use multiple regression with SPSS version 23. The result of this research showed that : Leverage was not significant influence on tax avoidance, Profitability was negative significant influence on tax avoidance, and Company Size was not significant influence on tax avoidance. Keywords: Leverage , Profitability , Company Size , Tax Avoidance Penelitian ini bertujuan untuk menguji pengaruh Leverage, Profitabilitas dan Ukuran Perusahaan terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2013-2017). Sampel dalam penelitian ini sebanyak 40 dari 8 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling yang bersumber pada laporan keuangan tahunan. Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dari www.idx.co.id. Metode analisis penelitian ini menggunakan regresi linier berganda dengan spss versi 23. Hasil penelitian ini menunjukan bahwa : Leverage tidak berpengaruh terhadap Tax Avoidance, Profitabilitas berpengaruh negatif terhadap Tax Avoidance, dan Ukuran Perusahaan tidak berpengaruh terhadap Tax Avoidance. Kata kunci: Leverage, Profitabilitas, Ukuran Perusahaan, Tax Avoidance.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 053
NIM/NIDN Creators: 43215110518
Uncontrolled Keywords: Leverage, Profitabilitas, Ukuran Perusahaan, Tax Avoidance.
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: 17 Dec 2021 06:58
Last Modified: 27 Jan 2022 07:25
URI: http://repository.mercubuana.ac.id/id/eprint/52406

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