PENGARUH PROFITABILITY, LEVERAGE, ACCOUNTING CONSERVATISM DAN AUDIT QUALITY TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2014-2018)

YUNITA, ITA (2020) PENGARUH PROFITABILITY, LEVERAGE, ACCOUNTING CONSERVATISM DAN AUDIT QUALITY TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2014-2018). S1 thesis, Universitas Mercu Buana.

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Abstract

The purpose of this study is to examine the effect of profitability, leverage accounting conservatism and audit quality on tax avoidance. The object of this research is the food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange during 2014- 2018 period. Sources of data in this study were obtained from the Indonesia Stock Exchange website. The research sample was obtained using a purposive sampling method, where only 13 food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange met all the criteria, so that 65 data were used as research samples. This study uses a multiple regression model processed using SPSS 24 to test the effect of each variable on tax avoidance. Empirical evidence shows that profitability and audit quality have a significant effect on tax avoidance. While leverage and accounting conservatism have not significant effect on tax avoidance. Keywords: Tax Avoidance, Profitability, Leverage, Accounting Conservatism, Audit Quality Tujuan dari penelitian ini adalah untuk menguji pengaruh profitability, leverage, accounting conservatism dan audit quality terhadap tax avoidance. Objek penelitian ini adalah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Sumber data pada penelitian ini diperoleh dari website Bursa Efek Indonesia. Sampel penelitian ini diperoleh dengan menggunakan purposive sampling method, dimana hanya 13 perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia yang memenuhi semua kriteria, sehingga didapat 65 data yang digunakan sebagai sampel penelitian. Penelitian ini menggunakan model regresi berganda diolah menggunakan spss 24 untuk menguji pengaruh masing�masing variabel terhadap tax avoidance. Bukti empiris menunjukkan bahwa profitability dan audit quality memiliki pengaruh signifikan terhadap tax avoidance. Sedangkan leverage dan accounting conservatism memiliki pengaruh tidak signifikan terhadap tax avoidance. Kata kunci: Tax Avoidance, Profitabilty, Leverage, Accounting Conservatism, Audit Quality

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