PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi kasus Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar Di BEI Tahun 2019-2022)

RAMADHANI, NOLA (2024) PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi kasus Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar Di BEI Tahun 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine and analyze the effect of return on assets, debt to equity ratio and company size on tax avoidance. The object of this research is a non-cyclical consumer company that is listed on the Indonesia Stock Exchange for the 2019-2022 period. This research uses quantitative techniques. Determination of the sample using purposive sampling method. A total sample of 136 was obtained, all non-cyclical consumer companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The data analysis used was statistical analysis in the form of multiple linear regression tests with the help of the SPSS application program version 25. The results of this study indicate that (1) Return on assets has a negative effect on tax avoidance, (2) Debt to equity ratio has a negative effect on tax avoidance, (3) Firm size has no effect on tax avoidance. Keywords: Tax Avoidance, Return On Assets, Debt to Equity Ratio, Company Size Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh return on assets, debt to equity ratio dan ukuran perusahaan terhadap Tax Avoidance. objek penelitian ini adalah perusahaan consumer non-cyclical yang terdaftar Di Bursa Efek Indonesia periode 2019-2022. Penelitian ini menggunakan teknik kuantitatif. Penentuan sampel menggunakan metode purposive sampling. Diperoleh Jumlah sampel sebanyak 136 seluruh perusahaan consumer noncyclical yang Terdaftar Di Bursa Efek Indonesia periode 2019-2022. Analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda dengan bantuan program Aplikasi SPSS versi 25. Hasil penelitian ini menunjukkan bahwa (1) Return on asset berpengaruh negatif terhadap Tax Avoidance, (2) Debt to equity ratio berpengaruh negatif terhadap Tax Avoidance, (3) Ukuran perusahaan tidak berpengaruh terhadap Tax Avoidance. Kata Kunci : Tax Avoidance, Return On Assets, Debt to Equity Ratio, Ukuran Perusahaan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 094
Call Number: SE/32/24/073
NIM/NIDN Creators: 43219010177
Uncontrolled Keywords: Tax Avoidance, Return On Assets, Debt to Equity Ratio, 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
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 > 657.72 Current Assets/Aset Terbaru
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: 30 Apr 2024 01:09
Last Modified: 30 Apr 2024 01:09
URI: http://repository.mercubuana.ac.id/id/eprint/88317

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