NOFITA, SENO OKTAFIANTI (2020) PENGARUH RETURN ON ASSET, LEVERAGE DAN UKURAN PERUSAHAAN TERDAHAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Sektor Industri Pertambangan Batu Bara di Bursa Efek Indonesia Tahun 2016-2018). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh Return On Asset, Leverage dan Ukuran Perusahaan terhadap Tax Avoidance. Variabel independen yang digunakan adalah Return On Asset, Leverage dan Ukuran Perusahaan. Variabel dependen yang digunakan adalah Tax Avoidance. Populasi dari penelitian ini adalah perusahan sektor industri pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2016-2018. Sampel yang dikumpulkan menggunakan metode purposive sampling. Total 26 perusahaan yang ditentukan sebagai sampel. Metode analisis penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa Return On Asset dan Ukuran Perusahaan berpengaruh terhadap Tax Avoidance. Sedangkan Leverage tidak berpengaruh terhadap Tax Avoidance. Kata kunci : Return On Asset, Leverage. Ukuran Perusahaan dan Tax Avoidance. ABSTRACT This study aims to obtain empirical evidence about the effect of Return On Assets, Leverage and Firm Size on Tax Avoidance. The independent variables used are Return On Assets, Leverage and Company Size. The dependent variable used is Tax Avoidance. The population of this study is the mining industry sector companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2018 period. Samples collected using the purposive sampling method. A total of 26 companies were determined as samples. The method of analysis of this study uses multiple linear regression. The results showed that Return On Assets and Company Size affect Tax Avoidance. While leverage does not affect Tax Avoidance. Keywords: Return On Assets, Leverage. Size and Tax Avoidance.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 20 002 |
| NIM/NIDN Creators: | 43214310022 |
| Uncontrolled Keywords: | Kata kunci : Return On Asset, Leverage. Ukuran Perusahaan dan Tax Avoidance. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.1 Banks/Bank, Perbankan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 31 May 2022 07:58 |
| Last Modified: | 31 May 2022 07:58 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/62403 |
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