HANIFAH, AGUS (2020) PENGARUH KARAKTER EKSEKUTIF DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari Risk dan Debt Ratio terhadap Cash Effective Tax Ratio. Teknik pengambilan sampel menggunakan metode purposive sampling yang berarti bahwa sampel yang dipilih berdasarkan kriteria-kriteria tertentu sesuai dengan tujuan penelitian. Jumlah sampel yang sesuai dengan kriteria sebanyak 204 perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Metode analisis yang digunakan adalah regresi linear berganda. Sedangkan untuk uji hipotesis menggunakan uji statistik F dan uji statistik t. Hasil penelitian ini menunjukkan bahwa Risk dan Debt Ratio secara simultan berpengaruh terhadap Cash Effective Tax Ratio. Sementara itu, secara parsial Risk berpengaruh positif dan signifikan terhadap Cash Effective Tax Ratio sedangkan Debt Ratio tidak berpengaruh terhadap Cash Effective Tax Ratio. Kata kunci: Risk, Debt Ratio, Cash ETR. http://digilib.mercubuana.ac.id v ABSTRACT The purpose of this study was to determine the effect of Risk and Debt Ratio to the Cash Effective Tax Ratio. The sampling technique uses purposive sampling method which means that the sample chosen is based on certain criteria in accordance with the research objectives. The number of samples that fit the criteria are 204 Manufactur’s companies listed on the Indonesia Stock Exchange for the period 2017- 2019. The analytical method used is multiple linear regression. Whereas for hypothesis testing using F-test and t-test. The results of this study indicate that Risk and Debt Ratio simultaneously have a significant effect on the Cash Effective Tax Ratio. Meanwhile partially, Risk has a positive effect on Cash Effective Tax Ratio while Debt Ratio has no effect on Cash Effective Ratio. Keywords: Risk, Debt Ratio, Cash ETR.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 20 003 |
| NIM/NIDN Creators: | 43214320019 |
| Uncontrolled Keywords: | Keywords: Risk, Debt Ratio, Cash ETR. |
| Subjects: | 500 Natural Science and Mathematics/Ilmu-ilmu Alam dan Matematika > 510 Mathematics/Matematika |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 12 Aug 2022 04:45 |
| Last Modified: | 12 Aug 2022 04:45 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/67459 |
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