PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP TAX PLANNING (Studi Empiris Perusahaan Sub Sektor Perdagangan Ritel Yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2020)

RAHMAH, NUR ELFIYANI (2022) PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP TAX PLANNING (Studi Empiris Perusahaan Sub Sektor Perdagangan Ritel Yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research was conducted with the aim of knowing the effect of profitability, liquidity and company size on tax planning. The independent variables used include profitability, liquidity and company size and the dependent variable is tax planning with calculation indicators (ETR). The population used in this study is the annual financial statements of retail trading sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period, totaling 34 using the purposive sampling method (Sampling using certain criteria) and obtaining a sample of 10 retail trading sub-sector companies. The methods used in this study include descriptive analysis method, classical assumption test (data normality test, autocorrelation multicollinearity test, heteroscedasticity test), coefficient of determination test, hypothesis test (partial and simultaneous test) and multiple linear regression analysis to determine each the needs of the research objectives through the above research methods. Based on the results of data processing that has been found, researchers can draw conclusions from this study that as follows: (1) Profitability has a significant negative effect on the level of tax planning implementation (2) Liquidity does not significantly affect the level of tax planning implementation (3) Company size does not significantly affect the level of tax planning implementation. Keyword : Profitability, Liquidity, Firm Size and Tax Planning. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh profitabilitas, likuiditas dan ukuran perusahaan terhadap tax planning. Variabel independen yang digunakan meliputi profitabilitas, likuiditas dan ukuran perusahaan dan variabel dependen yaitu tax planning dengan indikator perhitungan (ETR). Populasi yang digunakan dalam penelitian ini adalah laporan keuangan tahunan perusahaan sub sektor perdagangan ritel yang terdaftar di Bursa Efek Indonesia periode 2016-2020 yang berjumlah 34 dengan menggunakan metode puprosive sampling (Penentuan sampel menggunakan kriteria tertentu) dan memperoleh sampel sebanyak 10 perusahaan sub sektor perdagangan ritel. Metode yang digunakan pada penelitian ini meliputi metode analisis deskriptif, uji asumsi klasik (uji normalitas data, uji multikolinieritas uji autokorelasi, uji heteroskedastisitas), uji koefisien determinasi, uji hipotesis (uji parsial dan simultan) serta analisis regresi linear berganda untuk mengetahui masing-masing kebutuhan dari tujuan penelitian melalui metode penelitian diatas. Berdasarkan hasil pengolahan data yang telah ditemukan, peneliti dapat menarik kesimpulan terhadap penelitian ini bahwa sebagai berikut : (1) Profitabilitas berpengaruh negatif secara signifikan terhadap tingkat penerapan tax planning (2) Likuiditas tidak berpengaruh secara signifikan terhadap tingkat penerapan tax planning (3) Ukuran perusahaan tidak berpengaruh secara signifikan terhadap tingkat penerapan tax planning. Kata kunci : Profitabilitas, Likuiditas, Ukuran Perusahaan dan Tax Planning.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 147
Call Number: SE/32/22/112
NIM/NIDN Creators: 43218010125
Uncontrolled Keywords: Profitabilitas, Likuiditas, Ukuran Perusahaan dan Tax Planning.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
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 > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: WADINDA ROSADI
Date Deposited: 14 Oct 2022 08:32
Last Modified: 21 Oct 2022 07:14
URI: http://repository.mercubuana.ac.id/id/eprint/70354

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