OCTORA, GARY (2021) PENGARUH PROFITABILITAS, NILAI PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Property Yang Terdaftar di BEI Periode 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan dan nilai perusahaan terhadap tax avoidance. Populasi dalam penelitian ini adalah perusahaan property yang ada di Indonesia serta terdaftar pada Bursa Efek Indonesia (BEI) selama periode 2015-2019. Sampel yang digunakan sebanyak 27 perusahaan yang diseleksi berdasarkan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan yang diperoleh dari website masing-masing perusahaan properti. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa pada perusahaan property yang ada di BEI, secara parsial profitabilitas tidak berpengaruh terhadap tax avoidance dengan nilai koefisien (b1) = 0,078 dan nilai signifikansi > 0,05. Nilai perusahaan berpengaruh negatif terhadap tax avoidance dengan nilai koefisien (b2) = -1,176 dan nilai signifikansi < 0,05. Variabel ukuran perusahaan tidak berpengaruh terhadap tax avoidance dengan nilai koefisien (b3) = 0,015 dan nilai signifikansi > 0,05. Sementara itu secara simultan hasil penelitian ini menunjukkan bahwa profitabilitas, nilai perusahaan, dan ukuran perusahaan secara bersama-sama berpengaruh terhadap tax avoidance. Profitabilitas, Nilai Perusahaan dan Ukuran Perusahaan dapat mempengaruhi tax avoidance sebesar 43,10% sedangkan sisanya 56,90% dipengaruhi oleh variabel lain. Kata Kunci: ukuran perusahaan, nilai perusahaan, profitabilitas, tax avoidance. This study aims to analyze the effect of profitability, firm size and firm value on tax avoidance. The population in this study are property companies in Indonesia and listed on the Indonesia Stock Exchange (IDX) during the 2015- 2019 period. The sample used was 27 companies which were selected based on the purposive sampling method. The data used in this study is secondary data in the form of financial statements obtained from the website of each property company. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the property companies listed on the IDX, partially profitability has no effect on tax avoidance with coefficient (b1) = 0,078 and signification > 0,05. Firm value has a negative effect on tax avoidance with coefficient (b2) = -1,176 and signification < 0,05. Firm size variable has no effect on tax avoidance with coefficient (b3) = 0,015 and signification > 0,05. Meanwhile, simultaneously the results of this study indicate that profitability, firm value, and firm size simultaneously affect tax avoidance. Profitability, firm value and firm size can affect tax avoidance by 43.10% while the remaining 56.90% is influenced by other variables. Keywords: company size, firm value, profitability, tax avoidance.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217110217 |
| Uncontrolled Keywords: | ukuran perusahaan, nilai perusahaan, profitabilitas, tax avoidance.company size, firm value, profitability, 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 07:50 |
| Last Modified: | 10 Mar 2022 07:50 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57753 |
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