Putra, Ginanjar Reza (2025) PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2024). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas, Leverage, dan Likuiditas Terhadap Tax Avoidance (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2024). Penelitian ini menggunakan metode penelitian kuantitatif. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Sampel dalam penelitian ini sebanyak 26 dari 164 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020-2024 yang memenuhi kriteria. Sampel diunduh melalui web http://www.idx.co.id dan website pada perusahaan-perusahaan manufaktur, jenis data dalam penelitian ini adalah sekunder data. Metode analisis yang digunakan dalam penelitian adalah regresi linier berganda dengan aplikasi olah data SPSS versi 25. Hasil dari penelitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap tax avoidance, sedangkan leverage dan likuiditas tidak berpengaruh terhadap tax avoidance. Tetapi secara simultan Profitabilitas, Leverage, dan Likuiditas berpengaruh terhadap Tax avoidance pada perusahaan sektor manufaktur. This study aims to analyze the effect of Profitability, Leverage, and Liquidity on Tax Avoidance (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020-2024). This study uses a quantitative research method. The sampling technique used in the study is the purposive sampling method. The sample in this study was 26 of the 164 manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2024 period that met the criteria. The sample was downloaded from the website http://www.idx.co.id and the websites of manufacturing companies, the type of data in this study is secondary data. The analytical method used in the study is multiple linear regression with the SPSS version 25 data processing application. The results of this study indicate that profitability has an effect on tax avoidance, while leverage and liquidity have no effect on tax avoidance. However, simultaneously, Profitability, Leverage, and Liquidity have an effect on tax avoidance in manufacturing sector companies.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43220110034 |
| Uncontrolled Keywords: | Penghindaran Pajak, Profitabilitas, Leverage, Likuiditas Tax Avoidance, Profitability, Leverage, Liquidity |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ZAIRA ELVISIA |
| Date Deposited: | 07 Oct 2025 02:15 |
| Last Modified: | 07 Oct 2025 02:15 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/98852 |
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