SASMIATI, MIMIS (2021) PENGARUH PROFITABILITAS, LEVERAGE, DAN SIZE TERHADAP EFFECTIVE TAX RATE (Studi Kasus pada Perusahaan Sub Sektor Infrastruktur yang Terdaftar di BEI Tahun 2016-2020). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan menganalisa pengaruh profitabilitas, leverage, dan size terhadap penghindaran pajak yang direpresentasikan dengan effective tax rate. Effective tax rate adalah perbandingan antara beban pajak yang dibayar perusahaan dengan penghasilan sebelum pajak dalam bentuk presentase. Fenomena dalam penelitian ini adalah upaya pemerintah untuk meningkatkan penerimaan negara dari sektor pajak dengan perbaikan kualitas dan kuantitas peayanan perpajakan, yang terbaru adalah peenurunan tarif pajak dari 25% menjadi 22% pada tahun 2020. Penelitian ini dilakukan pada perusahaan sub sektor infrastruktur dikarenakan tertundanya sebagian besar pembangunan infrastruktur sebagai akibat pandemi Covid-19 yang menyebabkan terhambatnya kegiatan ekonomi. Variabel dependen dalam penelitian ini adalah effective tax rate. Variabel independen yang digunakan dalam penelitian ini meliputi profitabilitas, leverage, dan size. Sampel dalam penelitian ini adalah perusahaan sub sektor infrastruktur yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2016-2020 dengan jumlah 15 sampel perusahaan. Jenis penelitian ini adalah kuantitatif, data dikumpulkan dengan menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa, profitabilitas, leverage, dan size tidak berpengaruh terhadap effective tax rate. Kata kunci: Profitabilitas, Leverage, Size, Effective Tax Rate. This study aims to analyze the effect of profitability, leverage, and size on tax avoidance which is represented by the effective tax rate. The effective tax rate is the ratio between the tax burden paid by the company and the income before tax in the form of a percentage. The phenomenon in this study is the government's efforts to increase state revenues from the tax sector by improving the quality and quantity of tax services, the latest of which is a reduction in tax rates from 25% to 22% in 2020. This research was conducted on infrastructure sub-sector companies due to delays in most of the infrastructure development as a result of the Covid-19 pandemic which has hampered economic activities. The dependent variable of this study is the effective tax rate. The independent variables in this study are profitability, leverage, dan size. The sample of this research is companies in the infrastructure sectors which are listed on the Indonesia Stock Exchange (IDX) with the research period 2016-2020 with total 15 samples of company. This type of research is quantitative, data were collected using purposive sampling method. This study uses multiple linear regression analysis. The results of this study indicate that profitability, leverage and size have no effect on the effective tax rate. Keywords: Profitability, Leverage, Size, Effective Tax Rate
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43218120074 |
| Uncontrolled Keywords: | Profitability, Leverage, Size, Effective Tax Rate |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 09 Mar 2022 06:35 |
| Last Modified: | 09 Mar 2022 06:35 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57603 |
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