PENGARUH RETURN ON ASSET, LEVERAGE, CAPITAL INTENSITY DAN CURRENT RATIO TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2020-2022)

PRATAMA, YUDHA YOGA (2024) PENGARUH RETURN ON ASSET, LEVERAGE, CAPITAL INTENSITY DAN CURRENT RATIO TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2020-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the effect of return on assets, leverage, capital intensity, and current ratio on tax avoidance in mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research is causal research. The sample in this research was obtained using a purposive sampling method, through predetermined conditions. Based on this method, there were 50 mining sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The analytical method used is multiple linear regression analysis. The results of this research are that return on assets has a positive effect on tax avoidance. Meanwhile, leverage, capital intensity and current assets have no effect on tax avoidance. Keywords: Tax Avoidance, Returns On Assets, Leverage, Capital Intensity, and Current Ratio. Penelitian ini bertujuan untuk mengetahui pengaruh return on asset, leverage, Capital Intensity, dan current ratio terhadap penghindaran pajak pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2020-2022. Penelitian ini merupakan penelitian kausal. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling, melalui ketentuan-ketentuan yang telah ditentukan. Berdasarkan metode tersebut didapatkan sebanyak 50 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2020-2022. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil dari penelitian ini adalah return on asset berpengaruh positif terhadap penghindaran pajak. Sedangakan leverage, capital intensity dan current asset tidak berpengaruh terhadap penghindaran pajak Kata Kunci: Tax Avoidance, Return On Assets, Leverage, Intensitas Modal, dan Current Ratio.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 153
NIM/NIDN Creators: 43218010190
Uncontrolled Keywords: Tax Avoidance, Return On Assets, Leverage, Intensitas Modal, dan Current Ratio.
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 > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait > 622.3 Mining for Specific Materials/Jenis Pertambangan Tertentu
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 > 657.76 Capital Accounting/Akuntansi Modal
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: 28 Jun 2024 04:26
Last Modified: 28 Jun 2024 04:26
URI: http://repository.mercubuana.ac.id/id/eprint/89254

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