PENGARUH ROA (RETURN ON ASSET), DER (DEBT TO EQUITY RATIO), DAN SIZE (UKURAN PERUSAHAAN) TERHADAP TAX AVOIDANCE STUDI EMPIRIS PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019 - 2022

MUFIANA, IRNA (2024) PENGARUH ROA (RETURN ON ASSET), DER (DEBT TO EQUITY RATIO), DAN SIZE (UKURAN PERUSAHAAN) TERHADAP TAX AVOIDANCE STUDI EMPIRIS PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019 - 2022. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the relationship of ROA (Return On Assets), DER (Debt To Equity Ratio), and Firm Size on Tax Avoidance on Food and Drink Companies listed in Indonesia Stock Exchange (IDX) Period 2019-2022. The research method used is a quantitative research method with descriptive and verification approaches. The research population is 16 companies. The sampling technique used is purposive sampling. Based on the results of the research show that ROA (Return On Assets) significantly has a negative effect on Tax Avoidance , DER (Debt To Equity Ratio), and Firm Size has no effect on Tax Avoidance. The results of the study show that ROA (Return On Assets) significantly has a negative effect on Tax Avoidance, DER (Debt To Equity Ratio), and Firm Size variables are not influence tax avoidance. Keywords ROA (Return On Assets); DER (Debt To Equity Ratio); and Firm Size; Tax Avoidance Penelitian ini bertujuan untuk mengetahui hubungan ROA (Return On Assets), DER (Debt To Equity Ratio), dan Ukuran Perusahaan terhadap Tax Avoidance pada perusahaan sektor makanan dan minuman yang terdaftar di BEI (Bursa Efek Indonesia) tahun 2019-2022. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan pendekatan deskriptif dan verifikatif. Populasi penelitian sebanyak 16 perusahaan. Teknik sampling yang digunakan yakni, purposive sampling. Berdasarkan hasil penelitian menunjukkan bahwa ROA (Return On Assets) berpengaruh negative dan signifikan terhadap Tax Avoidance, DER (Debt To Equity Ratio) dan Ukuran Perusahaan tidak berpengaruh terhadap Tax Avoidance. Hasil penelitian mennjukkan bahwa variabel ROA (Return On Assets) berpengaruh negatif dan signifikan terhadap Penghindaran Pajak, DER (Debt To Equity Ratio) dan Ukuran Perusahaan tidak berpengaruh terhadap penghindaran pajak. Kata Kunci: ROA (Return On Assets) ; DER (Debt To Equity Ratio) ; Ukuran Perusahaan; Penghindaran Pajak

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 24 068
NIM/NIDN Creators:	43217320027
Uncontrolled Keywords:	ROA (Return On Assets) ; DER (Debt To Equity Ratio) ; Ukuran Perusahaan; Penghindaran Pajak
Subjects:	200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.49 Other Fiqih Aspects/Aspek Fiqih Lainnya > 297.491 Food and Drink Issues/Masalah Makanan dan Minuman 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data]
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	01 Apr 2024 05:29
Last Modified:	01 Apr 2024 05:29
URI:	http://repository.mercubuana.ac.id/id/eprint/87786

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