PUTRI, WINDA AULIANA (2023) PENGARUH PROFITABILITAS, LIKUIDITAS, DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK. S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, likuiditas, dan intensitas persediaan terhadap penghindaran pajak pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Penghindaran pajak sebagai variable dependen, sedangkan profitabilitas, likuiditas, dan intensitas persediaan sebagai variable independent. Penelitian ini dilakukan menggunakan sampel sebanyak 160 perusahaan terpilih yang terdaftar di Bursa Efek Indonesia dengan menggunakan metode purposive sampling. Hasil penelitian ini menyatakan bahwa profitabilitas berpengaruh negatif terhadap penghindaran pajak. Namun, likuiditas dan intensitas persediaan tidak berpengaruh terhadap penghindaran pajak. This study aims to determine the effect of profitability, liquidity, and inventory intensity on tax avoidance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2017-2021. Tax avoidance is the dependent variable, while profitability, liquidity, and inventory intensity as independent variables. This research was conducted using a sample of 160 selected companies listed on the Indonesia Stock Exchange using a purposive sampling method. The results of this study state that profitability negative affects tax avoidance. However, liquidity and inventory intensity have no effect on tax avoidance.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43219110139 |
| Uncontrolled Keywords: | Profitabilitas, Likuiditas, Intensitas Persediaan dan Penghindaran Pajak Profitability, Liquidity, Inventory Intensity, and Tax Avoidance |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | PANCA LEGA SILABAN |
| Date Deposited: | 21 Dec 2023 05:14 |
| Last Modified: | 21 Dec 2023 05:14 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/84858 |
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