AYU EKA PANGESTUTI, DYAH (2020) PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN GOOD GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun Periode 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Tax Avoidance is a strategy to do legal tax avoidance which doesn’t violate tax laws. This research aims to find out how the influence of profitability (ROA), leverage (DER), the size of the company (LogSize), and good corporate (CI) against tax avoidance (CTER). The object of this population is all manufacturing companies on the Indonesia stock exchange (idx) during the period of 2013-2017. This sample was carried out to 49 public company with 245 company data by using descriptive statistics. Method of data analysis using the method of nonprobability sampling with purposive sampling technique. Accordingly, the data analysis technique used is statistical analysis using a classic assumption test like normality test, multicollinearity test, heteroscedastisitas test, and autocorrelation test. That hypothesis testing using multiple linear regression analysis. The result of research showed that: profitability (ROA) negative effect on tax avoidance as evidenced by the beta coefficient about -0.668 and the significant level about 0.00, the Leverage (DER) positive effect on tax avoidance as evidenced by the beta coefficient about 0.032 and the significant level about 0.173, Company Size (LogSIZE) has no effect on tax avoidance as evidenced by the beta coefficient about 0.005 and significant level about 0.770, Good Corporate (CI) has no effect on tax avoidance as evidenced by the beta coefficient about 0.136 and significant level about 0.348. Partially (T) profitability has a negative effect, leverage affects on tax avoidance while the company size and Good Corporate have no effect. But all the independent variable take effect simultaneously (F) on Tax Avoidance. The coefficient of determination (Adjusted R Square) resulting from regression model amounted about 10.7% Keyword: Profitability, Leverage, size of company, Good Corporate, Tax Avoidance, Multiple Linear regression analysis. Tax Avoidance adalah strategi untuk melakukan penghindaran pajak secara legal dengan tidak melanggar undang-undang perpajakan. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh profitabilitas (ROA), leverage (DER), ukuran perusahaan (LogSize), dan good corporate (CI) terhadap tax avoidance (CTER). Objek dari pada populasi ini adalah semua perusahaan manufaktur yang ada di Bursa Efek Indonesia (BEI) selama periode 2013-2017. Sampel ini dilakukan terhadap 49 perusahaan terbuka dengan 245 data perusahaan dengan menggunakan statistik deskriptif. Metode analisis data menggunakan metode nonprobability sampling dengan teknik purposive sampling. Maka, teknik analisis data yang digunakan adalah analisis statistik menggunakan uji asumsi klasik yaitu uji normalitas, uji multikolinieritas, uji heteroskedastisitas, dan uji autokorelasi. Pengujian hipotesis tersebut menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa: profitabilitas (ROA) berpengaruh negatif terhadap tax avoidance yang dibuktikan dengan koefisien beta sebesar - 0,668 dan tingkat signifikan sebesar 0,00, Leverage (DER) berpengaruh positif terhadap tax avoidance yang dibuktikan dengan koefisien beta sebesar 0,173 dan tingkat signifikan 0,032, Ukuran Perusahaan (LogSIZE) tidak berpengaruh terhadap tax avoidance yang dibuktikan dengan koefisien beta sebesar 0,005 dan tingkat signifikan 0,770, Good Corporate (CI) tidak berpengaruh terhadap tax avoidance yang dapat dibuktikan dengan koefisien beta sebesar 0,136 dan tingkat signifikan sebesar 0,348. Secara parsial (T) profitabilitas berpengaruh negatif, leverage berpengaruh terhadap tax avoidance sedangkan Ukuran Perusahaan & Good Corporate tidak berpengaruh. Namun semua variabel independen berpengaruh secara simultan (F) terhadap Tax Avoidance. Koefisien determinasi (Adjusted R Square) yang dihasilkan dari model regresi sebesar 10,7% Kata kunci: Profitabilitas, Leverage, Ukuran Perusahaan, Good Corporate, Tax Avoidance, Analisis Regresi Linier Berganda.
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