M, EMILIA REZKI (2021) PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO DAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Research on the impact of company performance and good governance on tax avoidance has been done by taking a sample of food and beverages companies listed on the Indonesian stock exchange for the period of 2016-201. The method used in this research is quantitative analysis (linear regression) by using SPSS over independents variable and the dependent variable. The results of the study show that there is a significant effect of KKA on tax avoidance, DKI has no significant effect on tax avoidance, ROA has a significant effect on tax avoidance and DER has no significant effect on tax avoidance. Keywords: Tax avoidance, Profitability, Performance, Leveragse, Corporate, Governance Telah dilakukan penelitian mengenai pengaruh good corporate governance, kinerja perusahaan dan leverage terhadap tax avoidance dengan mengambil sampel perusahaan food and beverages yang terdaftar pada bursa efek indonesia periode 2016-2019. Metode yang digunakan dalam penelitian ini adalah metode Analisa kuantitatif secara regresi linear menggunakan software SPSS terhadap variable independent dan dependent variable. Hasil penilitian menunjukan bahwa terdapat pengaruh signifikan KKA terhadap tax avoidance, DKI tidak berpengaruh signifikan terhadap tax avoidance, ROA berpengaruh signifikan terhadap tax avoidance dan DER tidak berpengaruh signifikan terhadap tax avoidance. Kata Kunci: Penghindaran pajak, Profitabilitas, Kinerja, Leverage, Tata Kelola, Perusahaan
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43218110255 |
| Uncontrolled Keywords: | Penghindaran pajak, Profitabilitas, Kinerja, Leverage, Tata Kelola, Perusahaan |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 04 Mar 2025 02:53 |
| Last Modified: | 04 Mar 2025 02:53 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/94625 |
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