PENGARUH RETURN ON ASSETS (ROA) DAN DEBT TO EQUITY RATIO (DER) TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2019 – 2021)

DEWI, ALIFTIKA CIPTA (2022) PENGARUH RETURN ON ASSETS (ROA) DAN DEBT TO EQUITY RATIO (DER) TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2019 – 2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of Return On Assets (ROA) and Debt to Equity Ratio (DER) on Tax Aggressiveness, as well as the effect of firm size moderating Return On Assets (ROA) and Debt to Equity Ratio (DER) on Tax Aggressiveness in manufacturing companies. listed on the Indonesia Stock Exchange (IDX) in 2019 - 2021. This research is a quantitative research type. In this study using Agency Theory. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2019 - 2021. The determination of the research sample was based on the purposive sampling method with a total sample of 174. The research data is secondary data accessed through www.idx.co.id. Data analysis used multiple linear regression analysis to determine the effect of Return On Assets (ROA) and Debt to Equity Ratio (DER) on Tax Aggressiveness and the effect of firm size moderating Return On Assets (ROA) and Debt to Equity Ratio (DER) on Tax Aggressiveness. The results showed that based on the partial test results with the t-test showed that ROA had a negative effect on Tax Aggressiveness, DER had a positive effect on Tax Aggressiveness. In addition, this study also shows that firm size strengthens the effect of ROA on tax aggressiveness and firm size weakens the effect of DER on tax aggressiveness. Keyword : Return On Assets, Debt to Equity Ratio, Company Size, Tax Aggressiveness Penelitian ini bertujuan untuk mengetahui pengaruh Return On Assets (ROA) dan Debt to Equity Ratio (DER) terhadap Agresivitas Pajak, serta pengaruh ukuran perusahaan yang memoderasi Return On Assets (ROA) dan Debt to Equity Ratio (DER) terhadap Agresivitas Pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 - 2021. Penelitian ini adalah jenis penelitian kuantitatif. Dalam penelitian ini menggunakan Agency Theory. Populasi pada penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019 - 2021. Penentuan sampel penelitian berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 174. Data penelitian merupakan data sekunder yang diakses melalui www.idx.co.id. Analisis data menggunakan analisis regresi linear berganda untuk mengetahui pengaruh Return On Assets (ROA) dan Debt to Equity Ratio (DER) terhadap Agresivitas Pajak serta pengaruh ukuran perusahaan yang memoderasi Return On Assets (ROA) dan Debt to Equity Ratio (DER) terhadap Agresivitas Pajak. Hasil penelitian menunjukkan bahwa berdasarkan hasil pengujian secara parsial dengan uji t menunjukkan bahwa ROA berpengaruh negatif terhadap Agresivitas Pajak, DER berpengaruh positif terhadap Agresivitas Pajak. Selain itu penelitian ini juga menunjukkan bahwa ukuran perusahaan memperkuat pengaruh ROA terhadap Agresivitas Pajak dan ukuran perusahaan memperlemah pengaruh DER terhadap Agresivitas Pajak. Kata Kunci : Return On Assets, Debt to Equity Ratio, Ukuran Perusahaan, Agresivitas Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 239
Call Number: SE/32/22/149
NIM/NIDN Creators: 43218010022
Uncontrolled Keywords: Return On Assets, Debt to Equity Ratio, Ukuran Perusahaan, Agresivitas Pajak
Subjects: 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
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 (D3)
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 30 Nov 2022 06:25
Last Modified: 30 Nov 2022 06:25
URI: http://repository.mercubuana.ac.id/id/eprint/72078

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