PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Properti dan Real Estate Yang Terdaftar Di BEI Tahun 2014-2018)

SARI, DIAN EVA NURMALA (2020) PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Properti dan Real Estate Yang Terdaftar Di BEI Tahun 2014-2018). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to study the effect of profitability, leverage, and company size on tax avoidance. Tax avoidance is the dependent variable in this study which is discussed with the Cash Effective Tax Rate. Independent variables that are approved add profitability, leverage, and company size. This study uses a sample of manufacturing companies in the property and real estate sector using the Indonesia Stock Exchange during 2014-2018 using a purposive sampling method. The data used is obtained from financial reports and annual reports that are listed on the Indonesia Stock Exchange. Data analysis was performed with classic assumptions and hypothesis testing using multiple regression methods. The results of this study indicate that profitability, leverage and firm size determine tax avoidance, Keywords: Tax Avoidance, Profitability, Leverage, Company Size. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap tax avoidance. Tax avoidance adalah variabel dependen dalam penelitian ini diukur dengan Cash Effective Tax Rate. Variabel independen yang diteliti meliputi profitabilitas, leverage, dan ukuran perusahaan. Penelitian ini menggunakan sampel perusahaan manufaktur sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia selama 2014-2018 menggunakan metode purposive sampling. Data yang digunakan diperoleh dari laporan keuangan dan laporan tahunan yang terdaftar di Bursa Efek Indonesia. Analisis data dilakukan dengan asumsi klasik dan pengujian hipotesis menggunakan metode regresi berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas, leverage dan ukuran perusahaan berpengaruh terhadap tax avoidance. Kata Kunci : tax Avoidance, Profitabilitas, Leverage, dan Ukuran Perusahaan

Item Type: Thesis (S1-Sarjana)
NIM: 43215120044
Uncontrolled Keywords: tax Avoidance, Profitabilitas, Leverage, dan 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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 06 Feb 2021 03:27
Last Modified: 06 Feb 2021 03:27
URI: http://repository.mercubuana.ac.id/id/eprint/59616

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