"PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP TAX AVOIDANCE" (Studi Empiris pada Perusahaan Manufaktur Sub sektor Food & Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

MULYANI, MELYA (2024) "PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP TAX AVOIDANCE" (Studi Empiris pada Perusahaan Manufaktur Sub sektor Food & Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the effect of profitability, leverage, and liquidity on tax avoidance. The object of this research is a food and beverage subsector manufacturing company listed on the IDX in 2018-2022. The data used are secondary data and samples in the form of financial statements from food and beverage sub-sector manufacturing companies listed on the IDX for 2018-2022. With a population of 23 companies and using a sample selection technique using purposive sampling where the sample was selected based on the Company's sample criteria as many as 115 companies using quantitative data with multiple linear rigeration tests. The results of this research are that Profitability has no effect on tax avoidance, Leverage has an effect on tax Avoidance and Liquidity has an effect on tax Avoidance. Keywords : Tax Avoidance, Profitability, Leverage, Liquidity. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan likuiditas terhadap tax avoidance. Objek penelitian ini adalah perusahaan manufaktur sub sektor food and beverage yang terdaftar di BEI tahun 2018-2022. Data yang digunakan adalah data sekunder dan sampel berupa laporan keuangan dari perusahaan manufaktur sub sektor food and beverage yang terdaftar di BEI tahun 2018-2022. Dengan populasi berjumlah 23 perusahaan dan menggunakan teknik pemilihan sampel menggunakan purposive sampling dimana sampel dipilih berdasarkan kriteria sampel Perusahaan sebanyak 115 perusahaan menggunakan data kuantitatif dengan uji rigerasi linear berganda. Hasil dari penelitian ini adalah Profitabilitas tidak berpengaruh terhadap tax avoidance, Leverage berpengaruh terhadap tax Avoidance dan Likuiditas berpengaruh terhadap tax Avoidance. Kata Kunci : Pajak, Tax Avoidance, Profitabilitas, Leverage, Likuiditas.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 24 128
Call Number:	SE/32/24/082
NIM/NIDN Creators:	43219110124
Uncontrolled Keywords:	Pajak, Tax Avoidance, Profitabilitas, Leverage, Likuiditas.
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 340 Law/Ilmu Hukum > 343 Military, Defense, Public Property, Public Finance, Tax, Trade (Commerce), Industrial Law/Militer, Pertahanan, Properti Publik, Keuangan Publik, Perpajakan, Perdagangan (Perdagangan), Hukum Industri 600 Technology/Teknologi > 640 Home Economic and Family Living Management/Kesejahteraan Rumah Tangga dan Manajemen Kehidupan Keluarga > 641 Food and Drink/Makanan dan Minuman > 641.3 Food/Makanan 600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik > 670.1-670.9 Standard Subdivisions of Manufacturing/Subdivisi Standar Dari Manufaktur, Pabrik-pabrik 700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	13 May 2024 07:45
Last Modified:	13 May 2024 07:45
URI:	http://repository.mercubuana.ac.id/id/eprint/88656

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