ANWAR, SAEFUL (2025) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Subsektor Food And Beverage di Bursa Efek Indonesia Tahun 2020-2023). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Tujuan penelitian ini ialah untuk mengkaji pengaruh profitabilitas, ukuran perusahaan, dan likuiditas terhadap penghindaran pajak (tax avoidance) pada bisnis subsektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2020 - 2023. Pendekatan kuantitatif dengan desain studi kausal ialah metodologi penelitian yang diterapkan. Teknik purposive sampling diterapkan dalam pemilihan sampel penelitian, menghasilkan 27 perusahaan dengan total 108 observasi. Tax avoidance yang ditentukan oleh Effective Tax Rate (ETR), merupakan variabel dependen penelitian ini. Variabel independen yang diterapkan ialah ukuran perusahaan yang ditentukan oleh logaritma natural dari total aset, likuiditas yang ditentukan oleh rasio lancar, dan profitabilitas yang ditentukan oleh Return on Assets (ROA). Regresi linier berganda diterapkan guna menganalisis data menggunakan perangkat lunak SPSS versi 25. Sejumlah uji statistik deskriptif, uji asumsi klasik, dan uji hipotesis (uji-t, uji-F, dan koefisien determinasi) juga diterapkan. The purpose of this study is to examine the influence of profitability, company size, and liquidity on tax avoidance in the food and beverage subsector businesses listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. A quantitative approach with a causal study design is the applied research methodology. A purposive sampling technique was applied in selecting the research sample, resulting in 27 companies with a total of 108 observations. Tax avoidance, determined by the Effective Tax Rate (ETR), is the dependent variable of this study. The independent variables used are company size, determined by the natural logarithm of total assets, liquidity, determined by the current ratio, and profitability, determined by Return on Assets (ROA). Multiple linear regression was applied to analyze the data using SPSS version 25 software. A number of descriptive statistical tests, classical assumption tests, and hypothesis tests (t-test, F-test, and coefficient of determination) were also applied.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43220110010 |
| Uncontrolled Keywords: | Profitabilitas, Ukuran Perusahaan, Likuiditas, Tax Avoidance, Food and Beverage, BEI. Profitability, Firm Size, Liquidity, Tax Avoidance, Food and Beverage, IDX. |
| 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: | 24 Sep 2025 02:05 |
| Last Modified: | 24 Sep 2025 02:05 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/98425 |
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