SUKSMANDARI, SAUM HASTU PRIHANDANI (2020) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Tambang Batu Bara Di Bursa Efek Indonesia Tahun 2015-2018). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
The purpose of this study is to analyze the effect of company size, leverage, and profitability on tax avoidance. The independent variables used are company size, leverage, and profitability. The dependent variable used is tax avoidance. The research population is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2015-2018 period. The sampling method used was purposive sampling method with a sample of 11 companies during the observation period of 4 consecutive years with a total of 44 samples. The method of analysis of this research is using multiple linear regression. The results of this study indicate that the variable company size and profitability have a positive effect on tax avoidance. While the leverage variable has a negative effect on tax avoidance. Keywords :Company Size, Leverage, dan Profitability. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh ukuran perusahaan, leverage, dan profitabilitas terhadap penghindaran pajak.Variabel independen digunakan adalah ukuran perusahaan, leverage, dan profitabilitas.Variabel dependen digunakan adalah penghindaran pajak. Populasi penelitian adalah perusahaan tambang batu bara yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dengan sampel sebanyak 11 perusahaan selama periode pengamatan 4 tahun berturut-turut dengan total penelitian 44 sampel.Metode analisis penelitian ini menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel ukuran perusahaan dan profitabilitas berpengaruh positif terhadap penghindaran pajak. Sedangkan variabel leverage berpengaruh negative terhadap penghindaran pajak. Kata Kunci : Ukuran Perusahaan, Leverage, dan Profitabilitas.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216110255 |
| Uncontrolled Keywords: | Ukuran Perusahaan, Leverage, dan Profitabilitas, Company Size, Leverage, dan Profitability |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ORYZA LUVITA |
| Date Deposited: | 27 Sep 2022 03:59 |
| Last Modified: | 27 Sep 2022 03:59 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/69586 |
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