FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (Studi Empiris Pada Perusahaan Manufaktur Sektor Industi Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia 2016 - 2019)

PANDAN WANGI, FITRI (2021) FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (Studi Empiris Pada Perusahaan Manufaktur Sektor Industi Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia 2016 - 2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to analyze factors that affect tax avoidance. The independent variables consist off size, return on assets, leverage, capint, sales growth, and independent commissioner. This population is manufacturing companies which are listed in IDX, samples are obtained through purposive sampling method. The results of the analysis showing that simultaneously independent variable have influence significant against independent variable. Size, return on asset, capint, sales growth, and independent commissioner negative influence. the leverage variable significant positive influence against tax avoidance. Keywords : Cash effective Tax Rate, Size, Return on Assets, Leverage, Capint, Sales Growth, Independent Commissioner. Tujuan dari penelitian ini adalah untuk menganalisis faktor – faktor yang data mempengaruhi penghindaran pajak. Variabel independen yaitu ukuran perusahaan, return on asset, leverage, intensitas modal, pertumbuhan penjualan, dan komisaris independen. Populasi penelitian ini adalah perusahaan manufaktur di sektor industri barang konsumsi, metode pengambilan sampel yang digunakan adalah purposive sampling dan sampel yang digunakan dalam penelitian ini sebanyak 93 perusahaan untuk periode pengamatan 2016 -2019. Hasil analisis memperlihatkan bahwa secara simultan variabel independen berpengaruh signifikan terhadap variabel dependen. Ukuran Perusahaan, Return on Asset, Intensitas Modal, Pertumbuhan Penjualan, dan Komisaris Independen berpengaruh negative. Variabel Leverage berpengaruh signifikan positif terhadap penghindaran pajak. Kata Kunci : Penghindaran pajak, Cash Effective Tax Rate (CETR), Ukuran Perusahaan (SIZE), Return on Asset (ROA), Leverage (DER), Intensitas Modal, Pertumbuhan Penjualan, Komisaris Independen

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 328
NIM/NIDN Creators: 43217010133
Uncontrolled Keywords: Penghindaran pajak, Cash Effective Tax Rate (CETR), Ukuran Perusahaan (SIZE), Return on Asset (ROA), Leverage (DER), Intensitas Modal, Pertumbuhan Penjualan, Komisaris Independen
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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 13 May 2023 03:58
Last Modified: 13 May 2023 03:58
URI: http://repository.mercubuana.ac.id/id/eprint/77003

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