PENGARUH RETURN ON ASSETS, REPUTASI AUDITOR, DAN UKURAN PERUSAHAN TERHADAP PENGHINDARAN PAJAK (Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021)

LUMBANTORUAN, ANITA FITRY (2023) PENGARUH RETURN ON ASSETS, REPUTASI AUDITOR, DAN UKURAN PERUSAHAN TERHADAP PENGHINDARAN PAJAK (Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini dilakukan untuk menguji pengaruh return on assets, reputasi auditor dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan sector barang konsumsi yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel dengan teknik kriteria populasi sehingga menjadi populasi atau sampel frame, dan menghasilkan jumlah sampel sebanyak 31 perusahaan sehingga terdapat 124 sampel observasi. Data yang digunakan merupakan data sekunder yang diperoleh dari website Bursa Efek Indonesia dan website resmi lainnya. Data dalam penelitian ini dianalisis dengan analisis regresi linier berganda, pengujian hipotesis dan koefisien determinasi dengan menggunakan SPSS Versi 25.0 Hasil penelitian menunjukkan secara langsung Return On Assets berpengaruh negative signifikan terhadap penghindaran pajak, Reputasi Auditor berpengaruh positif dan tidak signifikan terhadap penghindaran pajak dan Ukuran Perusahaan berpengaruh positif dan signifikan terhadap penghindaran pajak pada perusahaan sector barang konsumsi yang terdaftar di Bursa Efek Indonesia Kata Kunci : Return On Assets, Reputasi Auditor, Penghindaran Pajak. This study was conducted to examine the effect of return on assets, auditor reputation and firm size on tax avoidance in consumer goods sector companies listed on the Indonesia Stock Exchange. The sampling technique used is the population criteria technique so that it becomes a population or sample frame, and produces a total sample of 31 companies so that there are 124 observation samples. The data used is secondary data obtained from the Indonesia Stock Exchange website and other official websites. The data in this study were analyzed by multiple linear regression analysis, hypothesis testing and the coefficient of determination using SPSS Version 25.0. The results showed that Return on Assets had a significant negative effect on tax avoidance, Auditor Reputation had a positive and insignificant effect on tax avoidance and Firm Size had a significant negative effect on tax avoidance. positive and significant impact on tax avoidance in consumer goods sector companies listed on the Indonesia Stock Exchange Keywords: Return On Assets, Auditor Reputation, Tax Avoidance.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55520120002
Uncontrolled Keywords: Kata Kunci : Return On Assets, Reputasi Auditor, Penghindaran Pajak. Keywords: Return On Assets, Auditor Reputation, 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: Pascasarjana > Magister Akuntansi
Depositing User: SITI NOVI NUR CAHYANI
Date Deposited: 08 Aug 2023 05:05
Last Modified: 08 Aug 2023 05:05
URI: http://repository.mercubuana.ac.id/id/eprint/80045

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