PENGARUH RETURN ON EQUITY, DEBT TO EQUITY RATIO DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sub Sektor Batu Bara Yang Terdapat di Bursa Efek Indonesia Tahun 2014 – 2018)

DAMAYANTI, NADIA NABILA (2020) PENGARUH RETURN ON EQUITY, DEBT TO EQUITY RATIO DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sub Sektor Batu Bara Yang Terdapat di Bursa Efek Indonesia Tahun 2014 – 2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to determine whether the effect of Return on Equity (ROE), Debt to Equity Ratio (DER), and Fiscal Loss Compensation which is measured using the Tax Avoidance. The population in this study is the Coal Companies Listed on the Indonesia Stock Exchange (BEI) in the 2014-2018 period. This research uses purposive sampling criteria and uses multiple linear regression analysis test The results of this study are Return on Equity (ROE) does not affect the tax. Debt to Equity Ratio (DER) has a significant effect on tax avoidance. Whereas Fiscal Loss Compensation received with dummy has a significant negative effect on Tax Avoidance. Keywords: Return on Equity (ROE), Debt to Equity Ratio (DER), Fiscal Loss Compensation, Tax Avoidance Penelitian ini bertujuan untuk mengetahui apakah pengaruh Return of Equity (ROE), Debt to Equity Ratio (DER), dan Kompensasi Rugi Fiskal diukur menggunakan Dummy terhadap Penghindaran Pajak. Populasi dalam penelitian ini adalah perusahaan Sub Sektor Batu Bara yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Penelitian ini menggunakan kriteria purposive sampling dan menggunakan uji analisis regresi linear berganda. Hasil Penelitian ini adalah Return on Equity (ROE) tidak berpengaruh terhadap penghindraan pajak. Debt to Equity Ratio (DER) berpengaruh signifikan terhadap penghindaraan pajak. sedangkan Kompensasi Rugi Fiskal yang diukur dengan dummy berpengaruh negatif signifikan terhadap Penghindaran Pajak. Kata kunci: Return on Equity (ROE), Debt to Equity Ratio (DER), Kompensasi Rugi Fiskal, Penghindaran Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 487
NIM/NIDN Creators: 43216110491
Uncontrolled Keywords: Return on Equity (ROE), Debt to Equity Ratio (DER), Kompensasi Rugi Fiskal, Penghindaran Pajak
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) 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 15:43
Last Modified: 17 Jun 2023 02:40
URI: http://repository.mercubuana.ac.id/id/eprint/62010

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