PENGARUH RETURN ON ASSET, LEVERAGE DAN CURRENT RATIO TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2018-2020)

IRFAN, MUHAMMAD (2023) PENGARUH RETURN ON ASSET, LEVERAGE DAN CURRENT RATIO TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of return on assets, leverage, and current ratio on tax avoidance in mining companies listed on the Indonesia Stock Exchange for the 2018- 2020 period. This research is a causal research. The sample in this study was obtained using a purposive sampling method, which is based on predetermined criteria. Based on this method, 50 mining sector companies were listed on the Indonesia Stock Exchange for the 2018-2020 period. The analytical method used is multiple linear regression analysis. The result of this study is that return on assets has a positive effect on tax avoidance. Meanwhile, leverage and current assets have no effect on tax avoidance. Keywords : Tax Avoidance, Returns On Assets, Leverage, Current Ratio Penelitian ini bertujuan untuk mengetahui pengaruh return on asset, leverage, dan current ratio terhadap penghindaran pajak pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2018-2020. Penelitian ini merupakan penelitian kausal. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling, yang didasarkan pada kriteria – kriteria yang telah ditentukan. Berdasarkan metode tersebut didapatkan sebanyak 50 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2018-2020. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil dari penelitian ini adalah return on asset berpengaruh positif terhadap penghindaran pajak. Sedangakan leverage dan current asset tidak berpengaruh terhadap penghindaran pajak. Kata Kunci : Tax Avoidance, Returns On Assets, Leverage, Current Ratio.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 041
NIM/NIDN Creators: 43218010220
Uncontrolled Keywords: Tax Avoidance, Returns On Assets, Leverage, Current Ratio.
Subjects: 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 19 May 2023 05:59
Last Modified: 19 May 2023 05:59
URI: http://repository.mercubuana.ac.id/id/eprint/77358

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