PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2015-2018)

TAMBA, ELLISABET (2020) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2015-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The results of this study aim to determine and analyze the effect of company size, profitability and leverage on tax avoidance . The population in this study are companies manufacturing food and beverage sub-sectors listed on the Indonesia Stock Exchange in the period 2015-2018. The method used in selecting samples is purposive sampling, with a total sample of 52 research samples. And the analysis technique used is multiple linear regression analysis. The results of this study indicate that company size has a positive and significant effect on tax avoidance, profitability has no effect on tax avoidance and leverage has a positive and significant effect on tax avoidance. Keywords: company size, profitability and leverage Hasil penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Ukuran Perusahaan , profitabilitas dan leverage terhadap Tax avoidance. Populasi pada penelitian ini adalah perusahaan industri manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2015–2018. Metode yang digunakan dalam memilih sampel yaitu purposive sampling, dengan jumlah sampel yang sesuai kriteria penelitian sebanyak 52 sampel. Dan teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Ukuran perusahaan berpengaruh positif dan signifikan terhadap tax avoidance ,Profitabilitas tidak berpengaruh terhadap tax avoidance dan Leverage berpengaruh positif dan signifikan terhadap tax avoidance. Kata kunci: Ukuran perusahaan , profitabilitas dan Leverage

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 291
NIM/NIDN Creators: 43217110426
Uncontrolled Keywords: Ukuran perusahaan , profitabilitas dan Leverage
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
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
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 04 Feb 2023 06:27
Last Modified: 04 Feb 2023 06:27
URI: http://repository.mercubuana.ac.id/id/eprint/73937

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