NUGRAHA, RANGGA CIPTA (2019) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017). S1 thesis, Universitas Mercu Buana.
|
Text (HALAMAN COVER)
01. COVER.pdf Download (22kB) | Preview |
|
|
Text (ABSTRAK)
04. ABSTRAK.pdf Download (149kB) | Preview |
|
|
Text (LEMBAR PERNYATAAN)
02. SURAT PERNYATAAN KARYA SENDIRI.pdf Download (338kB) | Preview |
|
|
Text (LEMBAR PENGESAHAN)
03. LEMBAR PENGESAHAN SKRIPSI.pdf Download (347kB) | Preview |
|
|
Text (KATA PENGANTAR)
05. KATA PENGANTAR.pdf Download (256kB) | Preview |
|
|
Text (DAFTAR ISI)
06. DAFTAR ISI.pdf Download (171kB) | Preview |
|
|
Text (DAFTAR TABEL)
07. DAFTAR TABEL.pdf Download (149kB) | Preview |
|
|
Text (DAFTAR GAMBAR)
08. DAFTAR GAMBAR.pdf Download (144kB) | Preview |
|
|
Text (DAFTAR LAMPIRAN)
09. DAFTAR LAMPIRAN.pdf Download (146kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB 1)
10. BAB I.pdf Restricted to Registered users only Download (379kB) |
|
|
Text (BAB 2)
11. BAB II.pdf Restricted to Registered users only Download (569kB) |
|
|
Text (BAB 3)
12. BAB III.pdf Restricted to Registered users only Download (590kB) |
|
|
Text (BAB 4)
13. BAB IV.pdf Restricted to Registered users only Download (490kB) |
|
|
Text (BAB 5)
14. BAB V.pdf Restricted to Registered users only Download (157kB) |
|
|
Text (DAFTAR PUSTAKA)
15. DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (278kB) |
|
|
Text (LAMPIRAN)
16. LAMPIRAN.pdf Restricted to Registered users only Download (430kB) |
Abstract
The purpose of this study is to analyze variables that influence tax avoidance in manufacturing companies. These independent variables used are Return on Asset, Debt to Equity Ratio, Current Ratio, Firm Size and composition of the independent board. The samples of this study is manufacturing companies that have been listing on Indonesia Stock Exchange from 2015 until 2017 and selected by purposive sampling method. Those data were analyzed using multiple regression analysis to influence each independent variable. The result from this study shows that Return on Asset has a negative influence and significant to tax avoidance, Debt to Equity Ratio has influence but no significant to tax avoidance, Current Ratio has a negative influence and significant to tax avoidance, Firm Size has influence but no significant to tax avoidance, and composition of the independent board has a positive influence and significant to tax avoidance. Keywords : Return on Asset, Debt to Equity Ratio, Current Ratio, Firm Size, Composition of the independent board, Tax Corporate, Tax Avoidance. Tujuan penelitian ini adalah untuk menganalisis variabel-variabel yang mempengaruhi perilaku penghindaran pajak pada perusahaan manufaktur. Variabel independen yang digunakan adalah Return on Asset, Debt to Equity Ratio, Current Ratio, Ukuran Perusahaan dan Komisaris Independen. Sampel penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari periode 2015 sampai dengan 2017 dan dipilih berdasarkan metode purposive sampling. Data tersebut dianalisis dengan analisis regresi berganda untuk mempengaruhi tiap variabel independennya. Hasil dari penelitian ini adalah Return on Asset berpengaruh negatif dan signifikan terhadap penghindaran pajak, Debt to Equity Ratio berpengaruh tetapi tidak signifikan terhadap penghindaran pajak, Current Ratio berpengaruh negatif dan signifikan terhadap penghindaran pajak, Ukuran Perusahaan berpengaruh tetapi tidak signifikan terhadap penghindaran pajak, dan Komisaris Independen berpengaruh positif dan signifikan terhadap penghindaran pajak. Kata Kunci : Return on Asset, Debt to Equity Ratio, Current Ratio, Ukuran Perusahaan, Komisaris Independen, Pajak Perusahaan, Tax Avoidance.
Actions (login required)
 |
View Item |
