PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, DAN CURRENT RATIO TERHADAP PENGHINDARAN PAJAK OLEH PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SEKTOR MANUFAKTUR TAHUN 2018

ISLAMI, YUSRINA NUUR (2020) PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, DAN CURRENT RATIO TERHADAP PENGHINDARAN PAJAK OLEH PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SEKTOR MANUFAKTUR TAHUN 2018. S1 thesis, Universitas Mercu Buana.

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Abstract

The purpose of this research is to know and analyze the influence of ROA, DER, and CR on Tax Avoidance. The population in this study is companies in the manufacturing sector in 2018. Total sample in the study were 155 and 74 companies that met the criteria. The sampling technique in this study was purposive sampling technique. The data in this study are secondary data taken from the official website of the Indonesia Stock Exchange. Hypothesis testing uses multiple regression analysis with SPSS version 25. The results of this research indicate that there is a simultaneous influence of ROA, DER, and CR on tax avoidance. Partially there is a significant negative effect of ROA on tax avoidance, but there is no partial effect of DER and CR on tax avoidance. Keywords: Profitability, Return on Asset, Leverage, Debt to Equity, Liquidity, Current Ratio, Tax Avoidance Penelitian ini bertujuan untuk megetahui dan menganalisis pengaruh ROA, DER, dan CR Terhadap Penghindaran Pajak. Populasi pada penelitian ini adalah perusahaan di sektor manufaktur tahun 2018. Total sampel pada penelitian sebanyak 155 dan 74 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel dalam penelitian ini adalah teknik purposive sampling. Data dalam penelitian ini adalah data sekunder yang diambil dari situs resmi Bursa Efek Indonesia. Pengujian hipotesis menggunakan analisis regresi berganda dengan SPSS versi 25. Hasil penelitian ini menunjukan bahwa terdapat pengaruh secara simultan dari ROA, DER, dan CR terhadap penghindaran pajak. Secara parsial terdapat penaruh negatif signifikan dari ROA terhadap penghindaran pajak, namun tidak terdapat pengaruh secara parsial dari DER dan CR terhadap penghindaran pajak. Kata kunci: Profitabilitas, ROA, Leverage, DER, Likuiditas, CR, Penghindaran Pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 057
NIM/NIDN Creators: 43216110075
Uncontrolled Keywords: Profitabilitas, ROA, Leverage, DER, Likuiditas, CR, Penghindaran Pajak.
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: 31 Jan 2022 11:13
Last Modified: 03 Feb 2022 04:03
URI: http://repository.mercubuana.ac.id/id/eprint/55085

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