PENGARUH RETURN ON ASSETS, GENDER DIVERSITY EKSEKUTIF DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2020)

RUMASTA, DEVIANI (2022) PENGARUH RETURN ON ASSETS, GENDER DIVERSITY EKSEKUTIF DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This purpose of this study is to examine the effect of Return On Asset (ROA), Gender Diversity Executive and Fixed Asset Intensity to Tax Avoidance. The independent variables used in this study are Return On Asset (ROA), Gender Diversity Executive and Fixed Asset Intensity , while the dependent variable in this study is Tax Avoidance. This study uses secondary data obtained from annual report listing on the Indonesia Stock Exchange period 2016-2020. The sample was 16 mining company listed in Indonesia Stock Exchange period 2016-2020. Data processing is done using descriptive analysis test, classic assumption test, and hypothesis testing. The results show that Return On Asset (ROA) have a significant negative effect on Tax Avoidance, Gender Diversity Executive have no significant effect on Tax Avoidance, and Fixed Asset Intensity have a significant effect on Tax Avoidance. Keywords: Return On Asset, Gender Diversity Executive, Fixed Asset Intensity and Tax Avoidance. Tujuan penelitian ini adalah untuk menganalisis pengaruh Return On Asset (ROA), Gender Diversity Eksekutif dan Intensitas Aset Tetap terhadap Tax Avoidance. Variabel bebas yang digunakan dalam penelitian ini adalah Return On Asset (ROA), Gender Diversity Eksekutif dan Intensitas Aset Tetap, sedangkan variabel terikat dalam penelitian ini adalah Tax Avoidance. Penelitian ini menggunakan data sekunder yang diperoleh dari pencatatan laporan tahunan di Bursa Efek Indonesia periode 2016-2020. Sampel penelitian adalah 16 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Pengolahan data dilakukan dengan menggunakan uji analisis deskriptif, uji asumsi klasik, dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa Return On Asset (ROA) berpengaruh negatif dan signifikan terhadap Tax Avoidance, Gender Diversity Eksekutif tidak berpengaruh secara signifikan pada Tax Avoidance, dan Intensitas Aset Tetap berpengaruh signifikan terhadap Tax Avoidance. Kata kunci : Return On Asset, Gender Diversity Eksekutif, Intensitas Aset Tetap dan Tax Avoidance.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 066
NIM/NIDN Creators: 43217120020
Uncontrolled Keywords: Return On Asset, Gender Diversity Eksekutif, Intensitas Aset Tetap dan Tax Avoidance.
Subjects: 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 > 657.46 Tax Accounting/Akuntansi Pajak
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 > 657.47 Fiduciary Accounting/Akuntansi Gadai
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Aug 2022 02:26
Last Modified: 11 Aug 2022 02:26
URI: http://repository.mercubuana.ac.id/id/eprint/67275

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