“PENGARUH RETURN ON ASSET (ROA), DEBT EQUITY RATIO (DER) DAN FIRM SIZE TERHADAP TAX AVOIDANCE” (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food&Beverage yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019)

CHAIRANIE, SABRINA FEBRIYANTHIE (2020) “PENGARUH RETURN ON ASSET (ROA), DEBT EQUITY RATIO (DER) DAN FIRM SIZE TERHADAP TAX AVOIDANCE” (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food&Beverage yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aimed to examine the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), and Firm Size of Tax Avoidance (Empirical Study on Sector Food and Beverage Listed in Indonesia Stock Exchange Period 2016-2019). This study uses Statistical Product and Service Solution (SPSS) version 25 to test the significance of one or more variables against other variables, while the independent variables (ROA, DER and Firm Size) on the dependent variable, namely tax avoidance. Data collection is done by taking the financial report data of food and beverage companies with purpose sampling technique from 26 companies. The results of the study provide evidence that ROA and DER have a significant effect on Tax Avoidance, Firm Size has a positive and insignificant effect on Tax Avoidance. In theory, it is necessary to study the relationship between behavior theory and agency theory. The government must pay more attention to companies in order to continue to pay their taxes, regardless of the companies that suffer losses or not, but all taxpayers are required to comply with tax regulations that have been determined in accordance with applicable tax regulations. Keywords: Return on Asset (ROA), Debt Equity Ratio (DER), Firm Size Penelitian ini bertujuan untuk menguji pengaruh Return on Assets (ROA), Debt Equity Ratio (DER), Dan Firm Size Terhadap Tax Avoidance (Studi Empiris pada Peusahaan Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019). Penelitian ini menggunakan Statistical Product and Service Solution (SPSS) versi 25 untuk menguji signifikansi satu atau beberapa variabel terhadap variabel lain adapun variabel independen (ROA, DER dan Firm Size) terhadap variabel dependen yaitu tax avoidance. pengambila data dilakukan dengan mengambil data laporan keuangan perusahaan food and beverage dengan tknik purpose sampling dari 26 perusahaan. Hasil penelitian memberikan bukti bahwa ROA dan DER berpengaruh signifikan terhadap Tax Avoidance, Firm Size berpengaruh positif tidak signifikan terhadap Tax Avoidance. Secara teori perlu dikaji hubungan antara teori perilaku, dan teori agensi. Pemerintah harus lebih memperhatikan perusahaan agar tetap membayarkan pajaknya, terlepas dari perusahaan yang mengalami kerugian atau tidak, tetapi semua wajib pajak diwajibkan agar mematuhi peraturan perpajakan yang telah ditetapkan sesuai dengan ketentuan pajak yang berlaku. Kata Kunci: Return on Asset (ROA), Debt Equity Ratio (DER), Firm Size.

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