Nurjanah, May Asni (2022) PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Tax Avoidance. Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019. Populasi penelitian sebanyak 93 sampel perusahaan. Teknik sampling yang digunakan yakni, Purposive Sampling. Tax Avoidance merupakan variable dependen dalam penelitian ini, dan variable independen yang diteliti antara lain Profitabilitas, Leverage, dan Ukuran Perusahaan. Berdasarkan hasil penelitian menunjukkan bahwa variabel Profitabilitas, Leverage, dan Ukuran Perusahaan berpengaruh terhadap Tax Avoidance. Kata Kunci: Profitabilitas; Leverage; Ukuran Perusahaan; Tax Avoidance This study aims to determine the effect of Profitability, Leverage, and Company Size on Tax Avoidance. Empirical Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2017-2019. The research population is 93 company samples. The sampling technique used is, Purposive Sampling. Tax Avoidance is the dependent variable in this study, and the independent variables studied include Profitability, Leverage, and Company Size. Based on the results of the study, it shows that the variables of Profitability, Leverage, and Company Size have an effect on Tax Avoidance.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216110135 |
| Uncontrolled Keywords: | Kata Kunci: Profitabilitas; Leverage; Ukuran Perusahaan; Tax Avoidance, Profitabilitas; Leverage; Company Size; Tax Avoidance |
| 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: | TIA FEBRIANA ABABIL |
| Date Deposited: | 18 Jan 2023 03:34 |
| Last Modified: | 18 Jan 2023 03:34 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/73513 |
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