PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Pertambangan Pada Masa Pandemi COVID-19 Periode 2020)

PUTRI, MUTIARA MAUNIQA (2022) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Pertambangan Pada Masa Pandemi COVID-19 Periode 2020). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01 COVER.pdf
Download (233kB) | Preview
[img]
Preview
 Text (ABSTRAK)
02 ABSTRAK.pdf
Download (80kB) | Preview
[img] Text (BAB I)
03 BAB 1.pdf
Restricted to Registered users only
Download (138kB)
[img] Text (BAB II)
04 BAB 2.pdf
Restricted to Registered users only
Download (313kB)
[img] Text (BAB III)
05 BAB 3.pdf
Restricted to Registered users only
Download (245kB)
[img] Text (BAB IV)
06 BAB 4.pdf
Restricted to Registered users only
Download (180kB)
[img] Text (BAB V)
07 BAB 5.pdf
Restricted to Registered users only
Download (80kB)
[img] Text (DAFTAR PUSTAKA)
08 DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (139kB)
[img] Text (LAMPIRAN)
09 LAMPIRAN.pdf
Restricted to Registered users only
Download (155kB)

Abstract

This study aims to determine the effect of firm size, profitability, and leverage on tax aggressiveness during the COVID-19 pandemic. The population of this study are mining companies listed on the Indonesia Stock Exchange in the period 2020. In this study, the sample was selected using the purposive sampling method so that the final sample used in this study that met the criteria was 76 data. Data collection is done by collecting secondary data in the form of quarterly financial reports that can be accessed on the Indonesia Stock Exchange and the company's website. The analytical method used in this research is multiple linear regression analysis which is processed using SPSS version 22. The results of the study prove that company size has no significant effect on tax aggressiveness. While profitability and leverage have a significant effect on tax aggressiveness. Keywords: company size, profitability, leverage, tax aggressiveness Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap agresivitas pajak selama masa pandemi COVID-19. Populasi dari penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada periode 2020. Dalam penelitian ini, sampel dipilih menggunakan metode purposive sampling sehingga jumlah sampel akhir yang digunakan dalam penelitian ini yang sesuai kriteria berjumlah 76 data. Pengumpulan data dilakukan dengan pengambilan data sekunder berupa laporan keuangan triwulan yang dapat diakses di Bursa Efek Indonesia dan web perusahaan. Metode analisis yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda yang diolah dengan menggunakan SPSS versi 22. Hasil penelitian membuktikan bahwa ukuran perusahaan berpengaruh tidak signifikan terhadap agresivitas pajak. Sedangkan profitabilitas dan leverage berpengaruh signifikan terhadap agresivitas pajak. Kata kunci: ukuran perusahaan, profitabilitas, leverage, agresivitas pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 267
NIM/NIDN Creators: 43218010211
Uncontrolled Keywords: ukuran perusahaan, profitabilitas, leverage, 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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
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
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 09 Jan 2023 08:51
Last Modified: 09 Jan 2023 08:51
URI: http://repository.mercubuana.ac.id/id/eprint/73251

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.