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)

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.

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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

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