INDRIYANI, DITTA (2021) PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015 – 2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Tax avoidance merupakan sebuah penghindaran pajak dengan mengendalikan jumlah pajak hingga mencapai angka sekecil mungkin. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage dan likuiditas terhadap tax avoidance. Objek penelitian ini menggunakan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2015 – 2019. Jumlah sampel penelitian ini sebanyak 25 dari 39 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian ini yaitu metode purposive sampling. Teknik analisis data berupa analisis linier berganda yang terdiri dari variabel dependen dan variabel independen. Hasil dari penelitian ini menunjukkan bahwa (1) Profitabilitas tidak berpengaruh signifikan terhadap tax avoidance. (2) Leverage berpengaruh negatif dan signifikan terhadap tax avoidance. (3) Likuiditas berpengaruh negatif dan signifikan terhadap tax avoidance. Kata Kunci : Profitabilitas, Leverage, Likuiditas, Tax Avoidance. The purpose of this research is to find out the effect of the profitability, leverage and liquidity on tax avoidance. The object of this study uses industrial manufacturing companies of consumer goods listed on the Indonesia Stock Exchange for the period 2015 – 2019. The research sample was 25 of 39 companies that met the criteria. The sampling technique used in this study is the purposive sampling. The data analysis technique used is multiple linear analysis consisting of two variables, the dependent variable and the independent variable. The result of this study indicates that (1) Profitability has no significant effect on tax avoidance. (2) Leverage has a negative and significant effect on tax avoidance. (3) Liquidity has a negative and significant effect on tax avoidance. Keywords : Profitability, Leverage, Liquidity, Tax Avoidance.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43217110385 |
| Uncontrolled Keywords: | Profitability, Leverage, Liquidity, Tax Avoidance. |
| 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 07:33 |
| Last Modified: | 09 Apr 2022 06:49 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57636 |
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