PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverage Yang Terdaftar di BEI Tahun 2014-2018)

SITANGGANG, ANASTASYA S (2020) PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverage Yang Terdaftar di BEI Tahun 2014-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research's purpose is to analyze profitability, leverage and firm size to tax avoidance. Profitability proxied to Return on Assets, leverage ratio proxied to Debt to Equity and Size proxied to log of total asset. The object of this research use food and beverage subsector manufacturing companies listed in Indonesia Stock Exchange, with 11 companies on 5 years’ period as a sample collected by a purposive sampling method. This research's result indicates that profitability, leverage and firm size simultaneously affect the tax avoidance. Partially, profitability and leverage positively insignificant affect Tax avoidance. Meanwhile, firm size positively significant affect tax avoidance. Keywords: Profitability, Leverage, Firm Size, Tax Avoidance Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Tax Avoidance. Pengukuran Profitabilitas diproksikan dengan rasio return on asset, leverage diproksikan dengan rasio debt to equity ratio dan ukuran perusahaan diproksikan dengan Size atau log of total asset. Objek penelitian ini adalah perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia, dengan sampel sebanyak 11 perusahaan dalam jangka waktu 5 tahun (2014-2018). Data diperoleh dengan metode purposive sampling. Metode analisis data menggunakan analisis regresi linear berganda (multiple regression analysis). Hasil penelitian membuktikan bahwa secara simultan Profitabilitas, Leverage dan Ukuran Perusahaan berpengaruh signifikan terhadap terhadap Tax Avoidance. Secara parsial, Profitabilitas dan Leverage berpengaruh positif tidak signifikan. Sementara Ukuran Perusahaan berpengaruh positif signifikan. Kata kunci: Profitabilitas, Leverage, Ukuran Perusahaan, Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 458
NIM/NIDN Creators: 43216120296
Uncontrolled Keywords: Profitabilitas, Leverage, Ukuran Perusahaan, Tax Avoidance
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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 > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 May 2022 07:47
Last Modified: 14 Apr 2023 02:21
URI: http://repository.mercubuana.ac.id/id/eprint/61990

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