APRILANDI, CHAIRUL (2020) PENGARUH PROFITABILITAS, LEVERAGE, DAN PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2018). S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
1. HALAMAN JUDUL.pdf Download (73kB) | Preview |
|
|
Text (ABSTRAK)
4. ABSTRAK.pdf Download (47kB) | Preview |
|
|
Text (LEMBAR PERNYATAAN)
2. SURAT PERNYATAAN KARYA SENDIRI.pdf Download (146kB) | Preview |
|
|
Text (LEMBAR PENGESAHAN)
3. LEMBAR PENGESAHAN SKRIPSI.pdf Download (161kB) | Preview |
|
|
Text (KATA PENGANTAR)
5. KATA PENGANTAR.pdf Download (91kB) | Preview |
|
|
Text (DAFTAR ISI)
6. DAFTAR ISI.pdf Download (54kB) | Preview |
|
|
Text (DAFTAR TABEL)
7. DAFTAR TABEL.pdf Download (44kB) | Preview |
|
|
Text (DAFTAR GAMBAR)
8. DAFTAR GAMBAR.pdf Download (41kB) | Preview |
|
|
Text (DAFTAR LAMPIRAN)
9. DAFTAR LAMPIRAN.pdf Download (44kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
10. BAB I.pdf Restricted to Registered users only Download (121kB) |
|
|
Text (BAB II)
11. BAB II.pdf Restricted to Registered users only Download (241kB) |
|
|
Text (BAB III)
12. BAB III.pdf Restricted to Registered users only Download (195kB) |
|
|
Text (BAB IV)
13. BAB IV.pdf Restricted to Registered users only Download (197kB) |
|
|
Text (BAB V)
14. BAB V.pdf Restricted to Registered users only Download (84kB) |
|
|
Text (DAFTAR PUSTAKA)
15. DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (139kB) |
|
|
Text (LAMPIRAN)
16. LAMPIRAN.pdf Restricted to Registered users only Download (168kB) |
Abstract
This study aims to determine the effect of profitability, leverage, and good corporate governance implementation on tax avoidance. Tax avoidance is the dependent variable in this study measured by the Cash Effective Tax Rate. The independent variables studied included profitability, leverage, and good corporate governance implementation. This study uses a sample of consumer goods industry sector manufacturing companies that are listed on the Indonesian Stock Exchange during 2016-2018 using the purposive sampling method. The data used is obtained from financial reports and annual reports that are listed on the Indonesia Stock Exchange. Data analysis was carried out by classical assumption and hypothesis testing using multiple regression methods. The results of this study show that profitability has an effect on tax avoidance, while leverage, and good corporate governance implementation have no effect on tax avoidance. Keywords: tax avoidance, profitability, leverage, good corporate governance implementation. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan penerapan good corporate governance terhadap tax avoidance. Tax avoidance adalah variabel dependen dalam penelitian ini diukur dengan Cash Effective Tax Rate. Variabel independen yang diteliti meliputi profitabilitas, leverage, dan penerapan good corporate governance. Penelitian ini menggunakan sampel perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama 2016-2018 menggunakan metode purposive sampling. Data yang digunakan diperoleh dari laporan keuangan dan laporan tahunan yang terdaftar di Bursa Efek Indonesia. Analisis data dilakukan dengan asumsi klasik dan pengujian hipotesis menggunakan metode regresi berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap tax avoidance, sedangkan leverage, dan penerapan good corporate governance tidak berpengaruh pada tax avoidance. Kata kunci: tax avoidance, profitabilitas, leverage, penerapan good corporate governance
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 19 510 |
| NIM/NIDN Creators: | 43215120144 |
| Additional Information: | tax avoidance, profitabilitas, leverage, penerapan good corporate governance. |
| 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 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 18 Jan 2022 23:16 |
| Last Modified: | 25 May 2022 03:02 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54519 |
Actions (login required)
 |
View Item |
