PENGARUH LEVERAGE,DAN LIKUIDITAS TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

SARI, METTA (2023) PENGARUH LEVERAGE,DAN LIKUIDITAS TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Leverage dan likuiditas terhadap Tax Avoidance dengan ukuran perusahaan sebagai moderasi. Variabel dependen dalam penelitian ini adalah Tax Avoidance diukur dengan Effective Tax Rate. Variabel independen dalam penelitian ini yaitu antara lain Leverage diukur dengan total hutang dibagi ekuitas, Likuiditas diukur dengan current ratio dan ukuran perusahaan diukur dengan logaritma natural dari nilai buku total aset perusahaan. Penelitian ini memiliki sampel sebanyak 37 perusahaan manufaktur sektor Consumer Non-Cyclicals dengan jumlah data sebanyak 111 yang dipublikasi oleh Bursa Efek Indonesia selama tahun 2019-2021 dengan menggunakan metode sampel purposive. Data yang digunakan diperoleh dari laporan keuangan dan laporan tahunan (annual report) yang terdaftar di Bursa Efek Indonesia. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi berganda. Hasil penelitian ini membuktikan bahwa Leverage tidak berpengaruh terhadap Tax Avoidance, Likuiditas berpengaruh terhadap Tax Avoidance, sedangkan Ukuran perusahaan tidak berpengaruh terhadap Tax Avoidance. Kata kunci : Leverage,Likuiditas,Ukuran Perusahaan,Tax Avoidance. This study aims to determine the effect of profitability, Leverage and liquidity on Tax Avoidance with firm size as moderation. The dependent variable in this study is Tax Avoidance measured by the Effective Tax Rate. The independent variables in this study include Leverage is measured by total debt divided by equity, Liquidity is measured by the current ratio and company size is measured by the natural logarithm of the book value of the company's total assets. This study has a sample of 37 manufacturing companies in the Consumer Non-Cyclicals sector with a total of 111 data published by the Indonesia Stock Exchange during 2019-2021 using a purposive sample method. The data used was obtained from financial reports and annual reports listed on the Indonesia Stock Exchange. Data analysis was performed by classical assumption test and hypothesis testing by multiple regression method. The results of this study prove that Leverage has no effect on Tax Avoidance, Liquidity has an effect on Tax Avoidance, while company size has no effect on Tax Avoidance. Keywords: Leverage, Liquidity, Company Size, Tax Avoidance.

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