PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS, TERHADAP TAX AVOIDANCE (Studi Empiris Sektor Perbankan Konvensional yang Terdaftar di BEI pada tahun 2013 - 2017)

KURNIANTI, NARIS APRILIA (2019) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS, TERHADAP TAX AVOIDANCE (Studi Empiris Sektor Perbankan Konvensional yang Terdaftar di BEI pada tahun 2013 - 2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to show empirically the effect of firm size, leverage and profitability on tax avoidance. The object of this research is the financial statements of conventional banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2013 - 2017. The independent variables used in this study are company size, leverage, and profitability. While the dependent variable in this study is tax avoidance. This study uses a population sampling method, there are 42 conventional banking companies that were recorded for 5 consecutive years on the IDX in the period 2013-2017 and 28 companies that can be analyzed. Data processing is done by using descriptive statistical tests, classic assumption tests, coefficient of determination test, simultaneous influence test (statistical test f), multiple linear analysis test, partial test (t test) with the help of Statistical Products and Services Solutions (SPSS) version 23 and Microsoft Excel 2016. Based on the results of this study, it shows that firm size competence and empirical leverage do not significantly influence tax avoidance, and empirical profitability has a significantly negative effect on tax avoidance. Keywords: Company Size, Leverage, Profitability, Tax Avoidance, Banking Penelitian ini bertujuan untuk menunjukan secara empiris pengaruh ukuran perusahaan, leverage dan profitabilitas terhadap penghindaran pajak . Objek penelitian ini adalah laporan keuangan perusahaan perbankan konvensional yang terdaftar dalam Bursa Efek Indonesia (BEI) pada periode 2013 – 2017. Variabel independen yang digunakan dalam penelitian ini adalah ukuran perusahaan, leverage, dan profitabilitas. Sedangkan variabel dependen dalam penelitian ini adalah penghindaran pajak. Penelitian ini menggunakan metode populasi sampling, terdapat 42 perusahaan perbankan konvensional yang tercatat selama 5 tahun berturut – turut di BEI periode 2013 – 2017 dan 28 perusahaan yang dapat dianalisis. Pemrosesan data dilakukan dengan menggunakan uji statistic deskriptif, uji asumsi klasik, uji koefisien determinasi, uji pengaruh simultan (uji statistik f), uji analisis linear berganda, uji parsial (uji t) dengan bantuan Solusi Produk dan Layanan Statistik (SPSS) versi 23 dan Microsoft Excel 2016. Berdasarkan hasil penelitian ini menunjukan bahwa kompetensi ukuran perusahaan dan leverage secara empiris tidak signifikan berpengaruh terhadap penghindaran pajak, dan profitabilitas secara empiris berpengaruh signifikan negatif terhadap penghindaran pajak. Kata kunci : Ukuran Perusahaan, Leverage, Profitabilitas, Penghindaran Pajak, Perbankan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 764
NIM/NIDN Creators: 43214110376
Uncontrolled Keywords: Ukuran Perusahaan, Leverage, Profitabilitas, Penghindaran Pajak, Perbankan
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.1 Banks/Bank, Perbankan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.2 Specialized Banking Institutions/Institusi Perbankan Khusus
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.8 Interest and Discount/Bunga Bank dan Diskon
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 334 Cooperative/Koperasi, Sistem Perkoperasian
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 334 Cooperative/Koperasi, Sistem Perkoperasian > 334.2 Banking and Credit Cooperatives/Koperasi Perbankan dan Kredit
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Jul 2022 08:12
Last Modified: 11 Jul 2022 08:12
URI: http://repository.mercubuana.ac.id/id/eprint/64869

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