PENGARUH UKURAN PERUSAHAAN (SIZE), LEVERAGE (DER) DAN PROFITABILITAS (ROA) TERHADAP TINDAKAN PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris Pada Perusaaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

RUSTANDI, KHOERUNNISA K (2023) PENGARUH UKURAN PERUSAHAAN (SIZE), LEVERAGE (DER) DAN PROFITABILITAS (ROA) TERHADAP TINDAKAN PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris Pada Perusaaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). S1 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh Ukuran Perusahaan (Size), Leverage (DER), dan Profitabilitas (ROA) terhadap Tax Avoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2021. Objek penelitian ini menggunakan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2021. Sampel penelitian ini yaitu berjumlah 60 sampel dari 12 perusahaan yang memenuhi kriteria pengambilan sample. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Metode yang digunakan dalam penelitian ini adalah analisis linear berganda yang terdiri dari variabel Independen dan variabel dependen dengan menggunakan software SPSS 25. Hasil penelitian ini menunjukkan bahwa Ukuran Perusahaan tidak berpengaruh terhadap Tax Avoidance. Leverage tidak berpengaruh terhadap Tax Avoidance. Dan Profitabilitas berpengaruh negatif signifikan terhadap Tax Avoidance. Kata kunci : Ukuran Perusahaan, Leverage, Profitabilitas dan Tax Avoidance This study aims to empirically examine the effect of Firm Size (Size), Leverage (DER), and Profitability (ROA) on Tax Avoidance in mining companies listed on the Bursa Efek Indonesia during 2017-2021. The object of this research uses mining companies listed on the Bursa Efek Indonesia during 2017-2021. The sample of this research is 60 samples from 12 companies that fulfil the sampling criteria. The sampling technique used in this research is purposive sampling method. The method used in this study is multiple linear analysis consisting of independent variables and the dependent variable using SPSS 25 software. The results of this study indicate that Company Size hasno effect on Tax Avoidance. Leverage has no effect on Tax Avoidance. And profitability has a significant negative effect on Tax Avoidance. Keywords : Company Size, Leverage, Profitabiity and Tax Avoidance

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217110357
Uncontrolled Keywords: Ukuran Perusahaan, Leverage, Profitabilitas dan 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: MELATI CAHYA FITRIANI
Date Deposited: 07 Aug 2023 05:32
Last Modified: 07 Aug 2023 05:32
URI: http://repository.mercubuana.ac.id/id/eprint/80037

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