APRILLA, FREDA ANGELA (2020) PENGARUH RETURN ON ASSETS, LEVERAGE, UKURAN PERUSAHAAN DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2018). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRACT This research aims to know the influence of return on assets, leverage, company’s size and fiscal loss compensation to tax avoidance. The object of this research is manufacturing companies listed on Indonesia Stock Exchange in 2015 - 2018 with a sample of 30 companies. Sampling using purposive sampling method. The data used in this study is secondary data in the form of annual reports manufacturing companies listed on the Indonesia Stock Exchange. This research data is taken from the official website of Indonesia Stock Exchange and the website of each company. The method of analysis used is multiple regression analysis. The results of the study show that return on assets have a negative and significant influence on tax avoidance. While leverage, company size and compensation for fiscal loss have a negative and not significant effect on tax avoidance. Keywords: return on assets, leverage, company’s size, fiscal loss compensation, tax avoidance ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh return on assets, leverage, ukuran perusahaan dan kompesasi rugi fiskal terhadap tax avoidance. Objek penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI pada tahun 2015 - 2018 dengan sampel 30 perusahaan. Pengambilan sampel menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Data penelitian ini diambil dari situs resmi Bursa Efek Indonesia dan website masing - masing perusahaan. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil dari penelitian menunjukkan bahwa return on assets berpengaruh secara negatif dan signifikan terhadap tax avoidance. Sedangkan leverage, ukuran perusahaan dan kompesasi rugi fiskal berpengaruh secara negatif dan tidak signifikan terhadap tax avoidance. Kata kunci: return on assets, leverage, ukuran perusahaan, kompensasi rugi fiskal, tax avoidance
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 20 013 |
| NIM/NIDN Creators: | 43216210025 |
| Uncontrolled Keywords: | Keywords: return on assets, leverage, company’s size, fiscal loss compensation, tax avoidance |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.5 Management of Production/Manajemen Produksi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 02 Jun 2022 04:14 |
| Last Modified: | 02 Jun 2022 04:14 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/62452 |
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