PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015 - 2017)

ALFAIZA, DEJA (2019) PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015 - 2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine factors that influence tax avoidance in companies. Some of these factors used include liquidity, leverage and profitability. This study empirically tests whether liquidity, leverage, and profitability affect tax avoidance. In manufacturing companies listed on the Indonesia Stock Exchange in the year (2015-2017). The population used as the object of observation is 25 manufacturing companies on the Indonesia Stock Exchange period (2015-2017). Determination of research samples using purposive sampling and obtained a sample of 12 manufacturing companies. Based on certain criteria. Samples are downloaded through the web www.idx.co.id. The type of data used by secondary data researchers. The results of the study show that liquidity and leverage have no significant effect on tax avoidance. While profitability has a significant effect on tax avoidance. There are still many shortcomings and limitations of this study, namely the effect of independent variables on the dependent variable is only able to explain at 34.1% so that it needs to add other independent variables. Keywords: Liquidity, leverage and profitability Penelitian ini bertujuan untuk menguji faktor yang mempengaruhi tax avoidance pada perusahaan. Beberapa faktor ini yang digunakan antara lain likuiditas, leverage dan profitabilitas. Penelitian ini menguji secara empiris apakah likuiditas, leverage, dan profitabilitas berpengaruh terhadap tax avoidance. Pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun (2015 -2017). Populasi yang dijadikan objek pengamatan berjumlah 25 perusahaan manufaktur di Bursa Efek Indonesia periode (2015 - 2017). Penentuan sampel penelitian menggunakan purposive sampling dan memperoleh sampel sebanyak 12 perusahaan manufaktur. Berdasarkan kriteria-kriteria tertentu. Sampel diunduh melalui web www.idx.co.id. Jenis data yang digunakan oleh peneliti data sekunder. Hasil Penelitian menunjukan bahwa likuiditas dan leverage tidak berpengaruh signifikan terhadap tax avoidance. Sedangkan profitabilitas berpengaruh singnifikan terhadap tax avoidance. Penelitian ini masih banyak terdapat kekurangan dan keterbatasan yaitu pengaruh variabel independen terhadap variabel dependen hanya mampu menjelaskan sebesar 34,1% sehingga perlu penambahan variabel independen lainnya. Kata Kunci : Likuiditas, leverage dan profitabilitas.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 697
NIM/NIDN Creators: 43215110383
Uncontrolled Keywords: Likuiditas, leverage dan profitabilitas.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 07 Jul 2022 03:35
Last Modified: 07 Jul 2022 03:35
URI: http://repository.mercubuana.ac.id/id/eprint/64680

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