ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

NUGRAHA, RANGGA CIPTA (2020) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to analyze variables that influence tax avoidance in manufacturing companies. These independent variables used are Return on Asset, Debt to Equity Ratio, Current Ratio, Firm Size and composition of the independent board. The samples of this study is manufacturing companies that have been listing on Indonesia Stock Exchange from 2015 until 2017 and selected by purposive sampling method. Those data were analyzed using multiple regression analysis to influence each independent variable. The result from this study shows that Return on Asset has a negative influence and significant to tax avoidance, Debt to Equity Ratio has influence but no significant to tax avoidance, Current Ratio has a negative influence and significant to tax avoidance, Firm Size has influence but no significant to tax avoidance, and composition of the independent board has a positive influence and significant to tax avoidance. Keywords : Return on Asset, Debt to Equity Ratio, Current Ratio, Firm Size, Composition of the independent board, Tax Corporate, Tax Avoidance Tujuan penelitian ini adalah untuk menganalisis variabel-variabel yang mempengaruhi perilaku penghindaran pajak pada perusahaan manufaktur. Variabel independen yang digunakan adalah Return on Asset, Debt to Equity Ratio, Current Ratio, Ukuran Perusahaan dan Komisaris Independen. Sampel penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari periode 2015 sampai dengan 2017 dan dipilih berdasarkan metode purposive sampling. Data tersebut dianalisis dengan analisis regresi berganda untuk mempengaruhi tiap variabel independennya. Hasil dari penelitian ini adalah Return on Asset berpengaruh negatif dan signifikan terhadap penghindaran pajak, Debt to Equity Ratio berpengaruh tetapi tidak signifikan terhadap penghindaran pajak, Current Ratio berpengaruh negatif dan signifikan terhadap penghindaran pajak, Ukuran Perusahaan berpengaruh tetapi tidak signifikan terhadap penghindaran pajak, dan Komisaris Independen berpengaruh positif dan signifikan terhadap penghindaran pajak. Kata Kunci : Return on Asset, Debt to Equity Ratio, Current Ratio, Ukuran Perusahaan, Komisaris Independen, Pajak Perusahaan, Tax Avoidance.

Item Type: Thesis (S1-Sarjana)
NIM: 43215120252
Uncontrolled Keywords: Return on Asset, Debt to Equity Ratio, Current Ratio, Ukuran Perusahaan, Komisaris Independen, Pajak Perusahaan, Tax Avoidance.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 14 Oct 2020 07:23
Last Modified: 14 Oct 2020 07:23
URI: http://repository.mercubuana.ac.id/id/eprint/57679

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