PANGESTUTI, UCHI (2025) PENGARUH CURRENT RATIO DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Pertambangan Sub Sektor Batu Bara yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023). S1 thesis, Universitas Mercu Buana-Menteng.
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Abstract
Pajak merupakan kewajiban yang harus ditaati oleh para wajib pajak, baik individu maupun entitas usaha, kepada negara berlandaskan pada ketentuan Undang- Undang. Namun, untuk sebuah entitas bisnis, pajak sering dianggap sebagai beban karena berpotensi terhadap penurunan keuntungan yang akan diraih. Kondisi ini mendorong perusahaan-perusahaan di Negara ini untuk menjalankan praktik penghindaran pajak guna meningkatkan keuntungan. Tujuan dari kajian ilmiah ini ialah guna menguji pengaruh current ratio dan ukuran perusahaan terhadap praktik penghindaran pajak. Metode penarikan sampel yang diterapkan ialah purposive sampling dengan objek penelitian berupa perusahaan pertambangan batubara yang listing di BEI periode 2021–2023. Pengolahan serta pengujian data dilakukan dengan memanfaatkan software SPSS versi 22 dengan metode analisis regresi linear berganda. Penelitian ini mempunyai penemuan bahwa current ratio memiliki pengaruh positif terhadap penghindaran pajak, sedangkan ukuran perusahaan tidak memberikan pengaruh terhadap praktik tersebut. Tax is an obligation that must be obeyed by taxpayers, both individuals and business entities, to the state based on the provisions of the law. However, for a business entity, tax is often considered a burden because it has the potential to reduce profits to be achieved. This condition encourages companies in this country to carry out tax avoidance practices in order to increase profits. The aim of this scientific study is to examine the influence of current ratio and company size on tax avoidance practices. The sampling method applied was purposive sampling with the research object being coal mining companies listed on the IDX for the 2021– 2023 period. Data processing and testing was carried out using SPSS version 22 software with the multiple linear regression analysis method. This research finds that the current ratio has a positive effect on tax avoidance, while company size has no effect on this practice.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43219110099 |
| Uncontrolled Keywords: | Current Ratio, Ukuran Perusahaan dan Penghindaran Pajak. Current Ratio, Company Size and Tax Avoidance. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ZAIRA ELVISIA |
| Date Deposited: | 13 Sep 2025 02:22 |
| Last Modified: | 13 Sep 2025 02:22 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/97796 |
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