PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2014-2018)

KHOERIYAH, NI'MATUL (2020) PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2014-2018). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

This research aims to know the influence of variable profitability (ROA), leverage (DAR) and liquidity (current ratio) on tax avoidance. The measurement of tax avoidance in this study uses the effective tax rate (ETR). The Object for this research is all mining sector companies listed on the Indonesia Stock Exchange (IDX) during in the period 2014-2018. The population in this research were 45 mining sector companies. The selection method of the sample used was purposive sampling method. Based on the determined criteria, obtain 15 companies were sampled in this research during the observation period of 5 years in a row. The analysis technique used in this research is multiple linear regression analysis. The result of this research shows that partially, the variables of leverage and liquidity influence a positive and significant on tax avoidance, while the variable of profitability has no effect on tax avoidance. And based on the results of the simultaneous test of this research states that there is a simultaneous influence between the variables of profitability, leverage and liquidity on tax avoidance. Keywords: Profitability, Leverage, Liquidity, Tax Avoidance Penelitian ini bertujuan untuk mengetahui pengaruh variabel profitabilitas (ROA), leverage (DAR) dan likuiditas (current ratio) terhadap tax avoidance. Pengukuran tax avoidance dalam penelitian ini menggunakan effective tax rate (ETR). Objek dari penelitian ini adalah semua perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2014-2018. Populasi dalam penelitian ini adalah 45 perusahaan sektor pertambangan. Metode pemilihan sampel yang digunakan menggunakan metode purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 15 perusahaan yang menjadi sampel dalam penelitian ini selama periode pengamatan 5 tahun berturut-turut. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel leverage dan likuiditas berpengaruh positif dan signifikan terhadap tax avoidance, sedangkan variabel profitabilitas tidak berpengaruh terhadap tax avoidance. Dan berdasarkan hasil uji simultan dari penelitian ini menyatakan bahwa terdapat pengaruh secara simultan antara variabel profitabilitas, leverage dan likuiditas terhadap tax avoidance. Kata kunci: Profitabilitas, Leverage, Likuiditas, Tax Avoidance

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216110245
Uncontrolled Keywords: rofitabilitas, Leverage, Likuiditas, 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: 10 Mar 2022 03:01
Last Modified: 09 Apr 2022 06:41
URI: http://repository.mercubuana.ac.id/id/eprint/57696

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