ASTUTI, YUNI (2021) PENGARUH RETURN ON ASSETS (ROA), LEVERAGE, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the effect of Return On Assets (ROA), Leverage, Firm Size, and Firm Age to Tax Avoidance of mining companies listed on the Indonesia Stock Exchange (BEI) in 2016-2019 period. The research uses a multiple regression analysis using Statistical Product and Service Solution (SPSS) version 20 to test the significance of the effect of one or several variables on other variables, namely independent variables Return on Assets (ROA), leverage, firm size, and firm age) to the dependent variable tax avoidance. The data collected by downloading annual report mining companies with purposive sampling method from 48 companies. The results provide evidence that ROA and leverage effect significantly on tax avoidance; firm size has a negative effect not significant on tax avoidance; firm age has a positive effect not significant on tax avoidance. In theory, it is necessary to study the relationship between behavior theory and agency theory. The government must pay more attention to companies to continue paying taxes, regardless of the companies that suffer losses and in accordance with applicable taxation regulations. The next researcher is expected not only to maximize the limitations of the purposive sampling method and not to differentiate between companies that experience a loss or profit, but all taxpayers are required to comply with tax regulations that have been established in accordance with applicable tax regulations and other Operating Expenses components. Keywords : Firm Age, Firm Size, Leverage, Return On Assets (ROA), Tax Avoidance Penelitian ini bertujuan untuk menguji pengaruh Return On Assets (ROA), Leverage, Ukuran Perusahaan, dan Umur Perusahaan terhadap Tax Avoidance pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2016-2019. Penelitian ini menggunakan Statistical Product and Service Solution (SPSS) versi 20 untuk menguji signifikansi pengaruh satu atau beberapa variabel terhadap variabel lain yaitu variabel bebas (ROA, leverage, ukuran perusahaan, dan umur perusahaan) terhadap variabel dependen yaitu tax avoidance. Pengumpulan data dilakukan dengan mendownload data laporan keuangan perusahaan pertambangan dengan teknik purposive sampling dari 48 perusahaan. Hasil penelitian membuktikan bahwa ROA dan leverage berpengaruh signifikan terhadap tax avoidance; ukuran perusahaan berpengaruh negatif tidak signifikan terhadap tax avoidance; umur perusahaan berpengaruh positif tidak signifikan terhadap tax avoidance. Secara teori perlu dikaji hubungan antara teori perilaku, dan teori agensi. Pemerintah harus lebih memperhatikan perusahaan untuk tetap membayar pajak, terlepas dari perusahaan yang mengalami kerugian dan sesuai dengan ketentuan perpajakan yang berlaku. Peneliti selanjutnya diharapkan tidak hanya memaksimalkan batasan metode purposive sampling dan tidak membedakan antara perusahaan yang mengalami kerugian atau laba tetapi semua wajib pajak diwajibkan untuk mematuhi peraturan perpajakan yang sudah ditetapkan sesuai dengan ketentuan perpajakan yang berlaku dan komponen beban usaha lain perusahaan. Kata kunci : Leverage, Return On Assets (ROA), Tax Avoidance, Ukuran Perusahaan, Umur Perusahaan
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