PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK(Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020)

RAHMAH, AULIA (2021) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK(Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the efect of profitability, company size, and leverage on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sample of this research used purposive sampling method and was obtained 20 companies with reserach period of 5 years, so that the total sample was obtained 100 data. There are 29 outlier data, so that the total sampel was obtained 71 data. The research methods used is descriptive statistical analysis, classical assumption test, hypothesist test, and multiplelLinear regression test using SPSS 25. The result of this research showed that profitability has significant effect on tax avoidance. However, company size and leverage do not have significant effect on tax avoidance. Keywords: Profitability; Company Size; Leverage; Tax Avoidance. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap penghindaran pajak pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Sampel penelitian ini menggunakan metode purposive sampling dan diperoleh sebanyak 20 perusahaan dengan periode penelitian selama 5 tahun, sehingga total sampel yang didapatakan 100 data sampel. Namun terdapat 29 data outlier sehingga diperoleh 71 data sampel. Metode penelitian yang digunakan yaitu analisis statistik deskriptif, uji asumsi klasik, uji hipotesis dan uji regresi linear berganda dengan menggunakan SPSS 25. Hasil penelitian menunjukan bahwa profitabilitas berpengaruh terhadap penghindaran pajak. Namun, ukuran perusahaan dan leverage tidak berpengaruh terhadap penghindaran pajak. Kata Kunci: Profitabilitas; Ukuran Perusahaan; Leverage; Penghindaran Pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 138
Call Number: SE/32/22/070
NIM/NIDN Creators: 43218010148
Uncontrolled Keywords: Profitabilitas; Ukuran Perusahaan; Leverage; Penghindaran Pajak
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
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 > 651 Office Services/Layanan Kantor > 651.9 Office Services in Specific Kinds of Enterprises/Layanan Kantor untuk Perusahaan Tertentu
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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu
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: Amin Sujatmiko
Date Deposited: 07 Oct 2022 03:14
Last Modified: 07 Oct 2022 03:14
URI: http://repository.mercubuana.ac.id/id/eprint/66921

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