MONICA, PATRICIA (2023) PENGARUH FINANCIAL DISTRESS, LEVERAGE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Tax Avoidance is a tax avoidance problem that aims to minimize the amount of tax liability. This action is a common action taken by companies in order to obtain higher profits. On the one hand, the practice of tax avoidance does not violate the law, and on the other hand, the government does not want tax avoidance because it reduces state revenues. This study aims to determine the effect of Financial Distress, Leverage and Profitability on Tax Avoidance. This research is motivated by the importance of information about the factors that influence tax avoidance. The population of this study are mining companies listed on the IDX in 2018 – 2021. The sample was determined based on the purposive sampling method so that 20 sample companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange for the 2018-2021 period respectively. The analytical method used is multiple regression test The results of this study indicate that Financial Distress has no effect on Tax Avoidance, while Leverage and Profitability have an effect on Tax Avoidance Keywords: Financial Distress, Leverage, Profitability and Tax Avoidance.. Tax Avoidance merupakan persoalan penghindaran pajak yang bertujuan untuk memperkecil jumlah kewajiban pajak. Tindakan ini merupakan tindakan yang umum dilakukan oleh perusahaan agar memperoleh keuntungan yang lebih tinggi. Di satu sisi peraktik Tax Avoidance tidak melanggar hukum, dan disisi lain Tax Avoidance tidak diinginkan oleh pemerintah karena mengurangi pendapatan negara. Penelitian ini bertujuan untuk mengetahui pengaruh Financial Distress, Leverage dan Profitabilitas terhadap Tax Avoidance. Penelitian ini dilatar belakangi oleh pentingnya informasi mengenai variabel yang mempengaruhi Tax Avoidance. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI tahun 2018 – 2021. Sampel ditentukan berdasarkan metode purposive sampling sehingga diperoleh 20 perusahaan sampel. Jenis data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia periode 2018-2021 masing-masing. Metode analisis yang digunakan adalah uji regresi berganda. Hasil penelitian ini menunjukkan bahwa Financial Distress tidak berpengaruh terhadap Tax Avoidance, sedangkan Leverage dan Profitabilitas berpengaruh terhadap Tax Avoidance. Kata kunci : Financial Distress, Leverage, Profitabilitas dan Tax Avoidance.
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