PENGARUH UKURAN PERUSAHAAN, RETURN ON EQUITY, DEBT TO TOTAL ASSET RATIO, DAN CAPITAL INTENSITY RATIO TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2019)

NINGSIH, SELVIA VINATI (2021) PENGARUH UKURAN PERUSAHAAN, RETURN ON EQUITY, DEBT TO TOTAL ASSET RATIO, DAN CAPITAL INTENSITY RATIO TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine how much influence company size, return on equity, debt to total asset ratio, and capital intensity ratio on tax avoidance. This study uses secondary data obtained from annual financial reports. The population in this study were manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange from 2016 to 2019. The sampling technique used was purposive sampling method. Obtained a sample of 30 companies in this study. The statistical method used is multiple linear regression analysis using SPSS version 26.0 software. This study uses the independent variable company size, return on equity, debt to total asset ratio, and capital intensity ratio, as well as the dependent variable tax avoidance. The test results show that company size, return on equity, capital intensity ratio have a significant and significant effect on tax avoidance. Debt to total asset ratio has no effect on tax avoidance. Keywords: capital intensity ratio, debt to total asset ratio, return on equity, tax avoidance, company size Penelitian ini bertujuan untuk menguji seberapa besar pengaruh ukuran perusahaan, return on equity, debt to total asset ratio, dan capital intensity ratio terhadap tax avoidance. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2016 - 2019. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Diperoleh sampel sebanyak 30 perusahaan dalam penelitian ini. Metode statistik yang digunakan adalah analisis regresi linear berganda dengan menggunakan software SPSS versi 26,0. Penelitian ini menggunakan variabel bebas ukuran perusahaan, return on equity, debt to total asset ratio, dan capital intensity ratio, serta variabel terikat tax avoidance. Hasil pengujian menunjukkan ukuran perusahaan, return on equity, capital intensity ratio berpengaruh dan signifikan terhadap tax avoidance. Debt to total asset ratio tidak berpengaruh terhadap tax avoidance. Kata kunci : capital intensity ratio, debt to total asset ratio, return on equity, tax avoidance, ukuran perusahaan

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216120012
Uncontrolled Keywords: capital intensity ratio, debt to total asset ratio, return on equity, tax avoidance, ukuran perusahaan
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan 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: 24 Mar 2022 04:47
Last Modified: 24 Mar 2022 04:47
URI: http://repository.mercubuana.ac.id/id/eprint/58771

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