PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sub Sektor Pertambangan Batu Bara Yang Terdaftar Di BEI Periode Tahun 2013-2017)

MAILANI, ENDANG (2020) PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sub Sektor Pertambangan Batu Bara Yang Terdaftar Di BEI Periode Tahun 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penghindaran pajak adalah perbuatan legal yang masih dalam ruang lingkup perpajakan dan tidak melanggar ketentuan peraturan perundangundangan perpajakan. Penghindaran pajak sering dikaitkan dengan perencanaan pajak (tax planning), di mana keduanya sama-sama menggunakan cara yang legal untuk mengurangi atau bahkan menghilangkan kewajiban pajak. Penyebab dari penghindaran dan pengelakan pajak ( Tax Avoidance and Tax Evasion) meliputi tarif pajak yang terlalu tinggi, undang-undang yang tidak tepat, hukuman yang tidak memberikan efek jera, dan ketidak adilan yang nyata Objek dalam penelitian ini adalah Perusahaan Sub Sektor Pertambangan Batu Bara yang terdaftar di BEI tahun 2013-2017. Dalam penelitian ini, peneliti hanya membatasi beberapa faktor yang akan diteliti yang diduga berpengaruh terhadap penghindaran pajak (tax avoidance) antara lain adalah profitabilitas,leverage, dan ukuran perusahaan. Penelitian ini adalah jenis penelitian kausal, yaitu penelitian yang bertujuan untuk mengetahui pengaruh satu atau beberapa variable (variable independen) terhadap variable lainnya (variable dependen). Penelitian ini menggunakan data sekunder berupa annual report. Dari hasil penelitian dapat disimpulkan profitabilitas dan leverage tidak berpengaruh terhadap tax avoidance, sedangkan ukuran perusahaan berpengaruh terhadap tax avoidance. Kata Kunci : Profitabilitas, Leverage, Ukuran Perusahaan, Penghindaran Pajak Tax avoidance is a legal act that is still within the scope of taxation and does not violate the provisions of tax legislation. Tax avoidance is often associated with tax planning, in which both use legal means to reduce or even eliminate tax obligations. Causes of tax avoidance and tax evasion include tax rates that are too high, improper laws, penalties that do not provide a deterrent effect, and obvious injustice The object of this research is the Coal Mining Sub-Sector Company listed on the Indonesia Stock Exchange in 2013-2017. In this study, researchers only limited a number of factors to be investigated that allegedly influenced tax avoidance, including profitability, leverage, and company size. This research is a type of causal research, namely research that aims to determine the effect of one or several variables (independent variables) on other variables (dependent variable). This research uses secondary data in the form of annual report. From the results of the study it can be concluded that profitability and leverage have no effect on tax avoidance, while company size has an effect on tax avoidance. Keywords: Profitability, Leverage, Company Size, Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 494
NIM/NIDN Creators: 43215110408
Additional Information: Profitabilitas, Leverage, Ukuran Perusahaan, Penghindaran Pajak
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi 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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
Depositing User: Dede Muksin Lubis
Date Deposited: 18 Jan 2022 04:51
Last Modified: 25 May 2022 02:06
URI: http://repository.mercubuana.ac.id/id/eprint/54457

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