PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2017- 2021)

SUGIARTI, SUGIARTI (2023) PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2017- 2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine and analyze the effect of profitability, leverage and company size on tax avoidance. The object of this study are consumer goods sector companies listed on the Indonesia Stock Exchange in 2017- 2021. The sample was determined using a purposive sampling method. This study uses a sample of 30 companies with a period of 5 years. The data analysis used was statistical analysis in the form of multiple linear regression tests with the help of the SPSS version 26 application program. The results of this study indicate that the variables of profitability and firm size have a negative effect on tax evasion. While leverage has no effect on tax evasion. Keywords: Tax Avoidance, Profitability, Leverage, Company Size Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Objek penelitian ini adalah perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017 - 2021. Penentuan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan sampel sebanyak 30 perusahaan dengan periode 5 tahun. Analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda dengan bantuan program aplikasi SPSS versi 26. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas dan ukuran perusahaan berpengaruh negatif terhadap penghindaran pajak. Sedangkan leverage tidak berpengaruh terhadap penghindaran pajak. Kata kunci: Penghindaran Pajak, Profitabilitas, Leverage, Ukuran Perusahaan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 201
NIM/NIDN Creators: 43219110043
Uncontrolled Keywords: Penghindaran Pajak, Profitabilitas, Leverage, Ukuran Perusahaan.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 11 Nov 2023 07:41
Last Modified: 11 Nov 2023 07:41
URI: http://repository.mercubuana.ac.id/id/eprint/84138

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