PENGARUH TP, DER, SIZE DAN ROA TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)

OKTAVIA NINGSIH, INDRI (2020) PENGARUH TP, DER, SIZE DAN ROA TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to analyze the effect of TP, DER, SIZE and ROA tax avoidance proxied by ETR. The object of this research is the food and beverage sub-sector manufacturing companies listed on the Indonesian Stock Exchange in 2016-2018. This research was conducted using a sample of 14 selected companies listed on the Indonesian Stock Exchange. Determination of the sample using a purposive sampling method with criteria determined by researchers using a causal relationship design. Therefore, the analysis of the data used is statistical analysis in the form of multiple linear regression tests. The results of this study indicate that the variable TP, DER and ROA have no effect on tax avoidance. While, SIZE has a significant effect on tax avoidance. Keywords : TP, DER, SIZE, ROA and Tax Avoidance. Tujuan penelitian ini adalah untuk menganalisis pengaruh TP, DER, SIZE dan ROA terhadap tax avoidance yang diproksikan dengan ETR. Objek penelitian ini adalah perusahaan manufaktur subsektor food and beverages yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Penelitian ini dilakukan menggunakan sampel sebanyak 14 perusahaan terpilih yang terdaftar di Bursa Efek Indonesia. Penentuan sampel menggunakan metode purposive sampling dengan kriteria yang telah ditentukan peneliti menggunakan desain hubungan kausal. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel TP, DER dan ROA tidak berpengaruh terhadap tax avoidance. Sedangkan SIZE berpengaruh signifikan terhadap tax avoidance. Kata kunci : TP, DER, SIZE, ROA dan tax avoidance.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 331
Call Number: SE/32/21/051
NIM/NIDN Creators: 43216010078
Uncontrolled Keywords: TP, DER, SIZE, ROA dan 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
600 Technology/Teknologi > 640 Home Economic and Family Living Management/Kesejahteraan Rumah Tangga dan Manajemen Kehidupan Keluarga > 641 Food and Drink/Makanan dan Minuman > 641.3 Food/Makanan
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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Rifky
Date Deposited: 30 May 2022 03:12
Last Modified: 13 Jul 2022 01:26
URI: http://repository.mercubuana.ac.id/id/eprint/53624

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