PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris Pada Perusahaan Properti dan Real Estate BEI 2014-2018)

CAHYANA, MAGNA (2020) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris Pada Perusahaan Properti dan Real Estate BEI 2014-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengkaji seberapa besar pengaruh ukuran perusahaan, profitabilitas diprosikan return on assets, leverage di prosikan debt to equity dan komisaris independen terhadap penghindaran pajak (tax avoidance) pada sektor perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Penelitian ini adalah data sekunder dan pemilihan sampel menggunakan metode purposive sampling. Hasil akhir sampel penelitian ini adalah 114 data yang sesuai dengan kriteria. Metode analisis penelitian ini menggunakan uji statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda dan uji hipotetis. Hasil penelitian ini menunjukkan bahwa profitabilitas yang diprosikan dengan return on aset dan komisaris independen berpengaruh negatif dan signifikan terhadap penghindaran pajak (tax avoidance), serta leverage yang diproksikan dengan debt equity ratio berpengaruh positif dan signifikan terhadap penghindaran pajak (tax avoidance). Sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap penghindaran pajak (tax avoidance). Kata Kunci : Ukuran perusahaan, Profitabilitas(ROA), Leverage(DER), Komisaris independen dan Penghindaran pajak This study aims to examine how much influence the size of the company, profitability predicted return on assets, leverage in the debt to equity position and independent commissioners on tax avoidance in the sector of property and real estate companies listed on the Indonesia Stock Exchange in 2014-2018 . This research is secondary data and sample selection using purposive sampling method. The final results of this study sample are 114 data that fit the criteria. The method of analysis of this research uses descriptive statistical tests, classic assumption tests, multiple linear regression analysis and hypothetical tests.. The results of this study indicate that profitability which is posited by return on assets and independent commissioners has a negative and significant effect on tax avoidance, and leverage proxied by debt equity ratio has a positive and significant effect on tax avoidance (tax avoidance). While the size of the company has no significant effect on tax avoidance (tax avoidance). Keywords: company size, profitability (ROA), leverage (DER), independent commissioner and tax avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 460
NIM/NIDN Creators: 43215120069
Additional Information: Ukuran perusahaan, Profitabilitas(ROA), Leverage(DER), Komisaris independen dan Penghindaran pajak
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
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: Dede Muksin Lubis
Date Deposited: 18 Jan 2022 13:19
Last Modified: 14 Apr 2023 02:31
URI: http://repository.mercubuana.ac.id/id/eprint/54504

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