INDRIYANI, SEPTINA (2021) PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di BEI Tahun 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini dilakukan untuk menganalisis pengaruh leverage, profitabilitas, ukuran perusahaan dan kepemilikan institusional terhadap tax avoidance pada perusahaan-perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada periode 2015 – 2019. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dalam mengolah data sekunder berupa data dari laporan keuangan perusahaan manufaktur sektor makanan dan minuman yang terdaftar di BEI tahun 2015-2019. Alat analisis yang digunakan dalam mengolah sampel sebanyak 50 adalah SPSS 23. Hasil penelitian membuktikan bahwa profitabilitas dan ukuran perusahaan dapat mempengaruhi penghindaran pajak pada perusahaan-perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Sementara leverage dan kepemilikan institusional tidak mempengaruhi penghindaran pajak pada perusahaan-perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Kata Kunci: Penghindaran Pajak, Profitabilitas, Leverage, Ukuran Perusahaan dan Kepemilikan Institusi This study was conducted to analyze the effect of leverage, profitability, firm size and institutional ownership on tax avoidance in manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in the period 2015- 2019. The analytical method used in this study is multiple linear regression analysis in processing secondary data in the form of data from the financial statements of food and beverage sector manufacturing companies listed on the Stock Exchange in 2015- 2019. The analysis tool used in processing a sample of 50 is SPSS 23. The results of the study prove that the company's profitability and size can influence tax avoidance in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange. While leverage and institutional ownership do not affect tax avoidance in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange. Keywords: Tax Avoidance, Profitability, Leverage, Company Size and Institutional Ownership
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43215110050 |
| Uncontrolled Keywords: | Penghindaran Pajak, Profitabilitas, Leverage, Ukuran Perusahaan dan Kepemilikan Institusi, Tax Avoidance, Profitability, Leverage, Company Size and Institutional Ownership |
| 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: | ORYZA LUVITA |
| Date Deposited: | 19 Apr 2022 04:41 |
| Last Modified: | 19 Apr 2022 04:41 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/60113 |
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