PENGARUH PROFITABILITAS, BEBAN PAJAK TANGGUHAN DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

ISNAINI, VIKA (2023) PENGARUH PROFITABILITAS, BEBAN PAJAK TANGGUHAN DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE. S1 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas, Beban Pajak Tangguhan dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi Kasus pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia periode 2016 – 2021. Jenis penelitian ini merupakan penelitian kuantitatif dengan metode asosiatif kausal. Populasi dari penelitian ini adalah perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI periode 2016 – 2021. Sampel ditentukan berdasarkan metode purposive sampling, dengan sampel sebanyak 17 perusahaan Makanan dan Minuman, sehingga total observasi dalam penelitian ini sebanyak 102 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder tentang rasio dan data keuangan. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi BEI yaitu www.idx.co.id. Metode analisis yang digunakan adalah regres linier berganda berbasis data berdasarkan uji statistik deskriptif, uji asumsi klasik, uji kelayakan model dan uji hipotesis dengan software SPSS versi 25. Hasil penelitian ini menunjukan bahwa profitabilitas dan Beban Pajak Tangguhan berpengaruh positif dan signifikan terhadap Tax Avoidance. Sedangkan Ukuran Perusahaan berpengaruh negatitif dan tidak signifikan terhadap Tax Avoidance Sub Sektor Makanan dan Minuman periode 2016 – 2021. Kata Kunci: Profitabilitas, Beban Pajak Tangguhan, Ukuran Perusahaan, Tax Avoidance This research aims to know the influence of Profitability, Deferred Tax Burden and Company Size on Tax Avoidance (Case Study on Manufacturing Companies in the Food and Beverage Sub Sector Listed on the Indonesia Stock Exchange for the period 2016 – 2021. This type of research is quantitative research, with causal associative method. The population of this study are Manufacturing Companies in the Food and Beverage Sub Sector Listed on the Indonesia Stock Exchange for the period 2016 – 2021. The sample was determined based on the purposive sampling method, with a sample of 17 Food and Beverage company, so that the total observations in this research were 102 observations. The data used in this research were secondary data about ratios and financial data. The data collection technique uses the documentation method through the IDX official website, namely the www.idx.co.id. The analytical method used is data based multiple linear regression based on descriptive statistical tests, classical assumption tests, model feasibility tests and hypothesis tests with software SPSS version 25. The results of this research show that profitability and Deferred Tax Expenses have a positive and significant effect on Tax Avoidance. Whereas company size has a negative and insignificant effect on Tax Avoidance in the Food and Beverage Sub-Sector for the period 2016 - 2021. Keywords: Profitability, Deferred Tax Burden, Company Size, Tax Avoidance

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