AULIA, RIFA HADI (2023) PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Tahun 2016-2021). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk menganalisis Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2021). Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling, yang didasarkan pada kriteria – kriteria yang telah ditentukan. Berdasarkan metode tersebut didapatkan sebanyak 26 Perusahaan dan total data observasi sebanyak 66 sampel. Analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan alat uji Statistical Program for Sosial Science 25 (SPSS 25). Hasil dari penelitian ini menunjukkan bahwa profitabilitas memiliki pengaruh positif terhadap penghindaran pajak. Sedangkan Leverage dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak. Kata Kunci: Profitabilitas, Leverage, Ukuran Perusahaan, Tax Avoidance. This study aims to analyze the effect of profitability, leverage, and company size on tax avoidance (an empirical study of food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2021 period). The sample in this study was obtained using a purposive sampling method, which is based on predetermined criteria. Based on this method, there were 26 companies and a total of 66 samples of observational data. The analysis used is multiple linear regression analysis using the Statistical Program for Social Science 25 test tool (SPSS 25). The results of this study indicate that profitability has a positive effect on tax evasion. Meanwhile, leverage and firm size have no effect on tax evasion. Keywords: Profitability, Leverage, Company Size, Tax Avoidance.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43215120335 |
| Uncontrolled Keywords: | Kata Kunci: Profitabilitas, Leverage, Ukuran Perusahaan, Tax Avoidance. Keywords: Profitability, 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: | SITI NOVI NUR CAHYANI |
| Date Deposited: | 29 Mar 2023 03:30 |
| Last Modified: | 29 Mar 2023 03:30 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/75635 |
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