PENGARUH KARAKTER EKSEKUTIF, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)

SAFITRI, FRAYA (2021) PENGARUH KARAKTER EKSEKUTIF, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari Karakter Eksekutif, Laverage dan Profitabilitas terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI periode 2017-2019). Varabel independen yang digunakan adalah Karakter Eksekutif, Debt to Equity Ratio dan Cash ETR. Variabel dependen yang digunakan adalah Tax Avoidance. Teknik pengambilan sampel menggunakan metode purposive sampling yang berarti bahwa sampel yang dipilih berdasarkan kriteria-kriteria tertentu sesuai dengan tujuan dari penelitian. Jumlah sampel yang sesuai dengan kriteria sebanyak 219 perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Metode analisis yang digunakan adalah regresi linear berganda. Sedangkan untuk uji hipotesis menggunakan uji statistik F dan uji statistik t. Hasil dari penelitian ini menunjukan bahwa Risk, Debt to Equity Ratio dan Return On Assets secara simultan berpengaruh terhadap Cash Effective Tax Ratio, sementara itu secara parsial Risk berpengaruh positif dan signifikan terhadap Cash Effective Tax Ratio sedangkan Return On Assets berpengaruh negatif dan signifikan terhadap Cash Effective Tax Ratio. Dan Debt to Equity Ratio tidak berpengaruh terhadap Tax Avoidance. Kata Kunci: Risk, Debt to Equity Ratio, Return On Asset, Cash ETR The purpose of this study was to determine the effect of Executive Character, Debt to Equity Ratio and Cash ETR on Tax Avoidance (Empirical Study on Manufacturing Companies Listed on the IDX for the period 2017-2019). The independent variables used are Executive Character, Debt to Equity Ratio and Cash ETR. The dependent variable used is Tax Avoidance. The sampling technique used purposive sampling method, which means that the sample is selected based on certain criteria in accordance with the objectives of the study. The number of samples that meet the criteria are 219 Manufacturing companies listed on the Indonesia Stock Exchange for the 2017- 2019 period. The analytical method used is multiple linear regression. Meanwhile, to test the hypothesis using the F statistical test and the t statistical test. The results of this study indicate that Risk, Debt to Equity Ratio and Return On Assets simultaneously affect the Cash Effective Tax Ratio, while partially Risk has a positive and significant effect on the Cash Effective Tax Ratio while Return On Assets has a negative and significant effect on the Cash Effective Tax Ratio. And Debt to Equity Ratio has no effect on Tax Avoidance. Keywords: Risk, Debt to Equity Ratio, Return On Asset, Cash ETR.

Item Type:	Thesis (S1)
NIM/NIDN Creators:	43217110319
Uncontrolled Keywords:	Risk, Debt to Equity Ratio, Return On Asset, Cash ETR.
Subjects:	600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	MELATI CAHYA FITRIANI
Date Deposited:	11 Mar 2022 04:12
Last Modified:	11 Mar 2022 04:12
URI:	http://repository.mercubuana.ac.id/id/eprint/57803

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