FARADILLA, FARADILLA (2025) PENGARUH RETURN ON ASSET, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020 - 2023). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Penelitian ini menganalisis pengaruh leverage, return on asset (ROA), serta ukuran perusahaan terhadap praktik tax avoidance. Studi ini memanfaatkan data sekunder yang dikumpulkan melalui analisis laporan keuangan tahunan emiten subsector makanan dan minuman yang terpublikasi di BEI periode 2020 sampai 2023. Pemilihan sampel menggunakan metode purposive sampling, menghasilkan 22 perusahaan yang menjadi objek penelitian. Metode analisis mencakup uji asumsi klasik, statistic deskriptif, pengujian hipotesis, serta regresi linier berganda dengan pendekatan regresi data panel melalui software Econometric View 12. Temuan penelitian mengungkapkan bahwa return on asset dan leverage tidak signifikan mempengaruhi penghindaran pajak, sementara ukuran perusahaan berpengaruh negatif terhadap penghindaran pajak. Temuan ini memberikan kontribusi bagi literatur terkait perilaku perpajakan perusahaan serta implikasi bagi pembuat kebijakan dan pemangku kepentingan dalam mengevaluasi faktor-faktor penentu kepatuhan pajak. This study investigates the impact of leverage, return on assets (ROA), and firm size on tax avoidance practices among companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Utilizing secondary data derived from annual financial reports, the research employs a purposive sampling method, resulting in a sample of 22 companies. The analytical approach includes classical assumption tests, descriptive statistics, hypothesis testing, and panel data regression analysis using Econometric View 12. The findings indicate that neither leverage nor ROA has a statistically significant effect on tax avoidance. However, firm size demonstrates a significant negative relationship with tax avoidance. These results contribute to the existing literature on corporate tax behavior, providing insights for policymakers and stakeholders in assessing tax compliance determinants.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43221110137 |
| Uncontrolled Keywords: | Ukuran Perusahaan, Penghindaran Pajak, Leverage, dan Return On Asset Firm Size, Tax Avoidance, Leverage and Return on Asset |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Maulana Arif Hidayat |
| Date Deposited: | 04 Sep 2025 02:56 |
| Last Modified: | 04 Sep 2025 02:56 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/97412 |
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