PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN TINGKAT UTANG PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Subsektor Food and Beverage yang terdaftar di Bursa Efek Indonesia Selama Periode 2014-2018)

PUTRI, AGHITA RIZKE PRADANI (2020) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN TINGKAT UTANG PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Subsektor Food and Beverage yang terdaftar di Bursa Efek Indonesia Selama Periode 2014-2018). S1 thesis, Universitas Mercu Buana.

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Abstract

The aim of this research is to analyze the influence of loans through the fintech system, namely peer to peer lending (P2P Lending), length of business and e-payment on UMKM income in Cengkareng Timur Village, West Jakarta. This study uses primary data by distributing questionnaires to a number of SMEs registered in Cengkareng Timur Village, West Jakarta. This study uses a causal research design with a quantitative approach. The basis for selecting these samples is the convenience sampling method, with the sample size determined using SEM (Structural Equation Model) analysis of 110 samples. The results of this study indicate that capital loans through the P2P Lending system have no effect on income, while the length of business and e-payment have a positive and significant effect on income. Keywords: Fintech, peer to peer lending, business duration, e-payment, micro, small and medium size of company (SMEs) Tujuan dari penelitian ini adalah untuk menganalisis pengaruh dari pinjaman melalui sistem fintech yaitu peer to peer lending (P2P Lending), lama usaha dan e-payment terhadap pendapatan UMKM di Kelurahan Cengkareng Timur, Jakarta Barat. Penelitian ini menggunakan data primer dengan cara menyebarkan kuesioner ke beberapa pelaku UMKM yang terdaftar di Kelurahan Cengkareng Timur, Jakarta Barat. Penelitian ini menggunakan desain penelitian kausal dengan pendekatan kuantitatif. Dasar pemilihan sampel ini menggunakan metode convenience sampling dengan ukuran sampel ditentukan menggunakan analisis SEM (Structural Equation Model) yaitu sebanyak 110 sampel. Hasil penelitian ini menunjukkan bahwa pinjaman modal melalui sistem P2P Lending tidak berpengaruh terhadap pendapatan, sedangkan lama usaha dan e-payment berpengaruh positif dan signifikan terhadap pendapatan. Kata kunci: Fintech, peer to peer lending, lama usaha, e-payment, usaha mikro kecil dan menengah (UMKM)

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 336
NIM/NIDN Creators: 43216110066
Uncontrolled Keywords: Fintech, peer to peer lending, lama usaha, e-payment, usaha mikro kecil dan menengah (UMKM)
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
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 29 May 2022 15:18
Last Modified: 13 Jul 2022 02:27
URI: http://repository.mercubuana.ac.id/id/eprint/62117

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