SYENA, SHAFIRA AYUDINDA (2021) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to analyze the effect of Profitability, Company’s Size and Leverage, on Tax Avoidance. In this study there are 1 dependent variable, namely Tax Avoidance, while 3 independent variables consist of Profitability, Company’s Size and Leverage. The population used in this study are goods manufacturing companies and consumption sectors listed on the Indonesia Stock Exchange during the period 2016 to 2019. This study used a purposive sampling method and obtained samples from 25 manufacturing companies as samples. Data analysis techniques used in this study are the classic assumption test, multiple linear regression analysis with the T test, F test, and the coefficient of determination with the SPSS version 20.0 program. Based on the results of this study indicate that Profitability as measured by Return On Assets (ROA) has effect on Tax Avoidance, the Company’s Size as measured by Size has effect on Tax Avoidance. While leverage as measured by Debt to Equtiy Ratio has no effect on Tax Avoidance. Keywords: Profitability, Company’s Size, Leverage and Tax Avoidance. Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage terhadap Tax Avoidance. Dalam penelitian ini terdapat 1 variabel dependen yaitu Tax Avoidance, sedangkan 3 variabel independen terdiri dari Profitabilitas, Ukuran Perusahaan, dan Leverage. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2016 hingga 2019. Penelitian ini menggunakan metode purposive sampling dan diperoleh sampel dari 25 perusahaan manufaktur sebagai sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis regresi linier berganda dengan uji T, uji F, dan koefisien determinasi dengan program SPSS versi 20.0. Berdasarkan hasil penelitian ini menunjukkan bahwa Profitabilitas yang diukur dengan Return On Assets (ROA) berpengaruh terhadap Tax Avoidance, Ukuran Perusahaan yang diukur dengan Size berpengaruh terhadap Tax Avoidance. Sedangkan Leverage yang diukur dengan Debt to Equity Ratio tidak berpengaruh terhadap Tax Avoidance. Kata Kunci: Profitabilitas, Ukuran Perusahaan, Leverage dan Tax Avoidance
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43218110048 |
| Uncontrolled Keywords: | Profitabilitas, Ukuran Perusahaan, Leverage 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 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 07 Nov 2023 01:31 |
| Last Modified: | 07 Nov 2023 01:31 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/83933 |
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