BERINA, KRISTINA (2020) PENGARUH PROFITABILITAS, LEVERAGE DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to determine empirically the effect of profitability, leverage, and tax loss compensation on tax avoidance. Tax avoidance is the dependent variable in this study and the independent variables studied are profitability, leverage and tax loss compensation. This study uses mining companies listed on the Indonesia Stock Exchange in the 2016 - 2018 period as research samples. The research method used was purposive sampling. The object of research is the financial statements of mining companies listed on the Indonesia Stock Exchange in the 2016 - 2018 period. The data is processed by using descriptive statistical tests, classical assumption tests, model suitability tests, and multiple linear regression tests. The results of this study indicate that profitability has an effect on tax avoidance, while leverage and tax loss compensation have no effect on tax avoidance. Keywords: Tax Avoidance, Profitability, Leverage, Fiscal Loss Compensation. Penelitian ini bertujuan untuk mengetahui menguji secara empiris pengaruh profitabilitas, leverage, dan kompensasi rugi fiskal terhadap tax avoidance. Tax avoidance adalah variabel dependen dalam penelitian ini dan variabel independen yang diteliti adalah profitabilitas, leverage dan kompensasi rugi fiskal. Penelitian ini menggunakan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada periode 2016 - 2018 sebagai sampel penelitian. Metode penelitian yang digunakan adalah purposive sampling. Objek penelitian adalah laporan keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada periode 2016 – 2018. Data diproses dengan melakukan uji statistik deskriptif, uji asumsi klasik, uji kesesuaian model, dan uji regresi linear berganda. Hasil penelitian ini menunjukan bahwa profitabilitas berpengaruh terhadap tax avoidance, sedangkan leverage dan kompensasi rugi fiskal tidak berpengaruh terhadap tax avoidance. Kata kunci : Tax Avoidance, Profitabilitas, Leverage, Kompensasi Rugi Fiskal.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 20 379 |
| NIM/NIDN Creators: | 43216110310 |
| Uncontrolled Keywords: | Tax Avoidance, Profitabilitas, Leverage, Kompensasi Rugi Fiskal. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 16 Aug 2022 08:35 |
| Last Modified: | 22 Aug 2022 02:51 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/67844 |
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