PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Sektor Makanan dan Minuman yang terdaftar di BEI Tahun 2014-2018)

NURAZIZAH, DINAH (2020) PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Sektor Makanan dan Minuman yang terdaftar di BEI Tahun 2014-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The result of the research to identify and analyze the effect of profitability was proxied by return on asset (ROA), leverage was proxied by debt to equity ratio (DER), and firm size was proxied by size on tax avoidance. The population was used in this study are manufacturing industry sub sector food and beverage period 2014-2018 at BEI. The method selection using purposive sampling method, with number of samples that match the criteria are as many as 60 samples. The analysis technique used is multiple linear regression analysis. The results of research indicate that the probability does not affect tax avoidance. As for with leverage and firm size the affect tax avoidance. Keywords: probability, leverage, firm size, tax avoidance Hasil penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas yang diprosikan return on asset (ROA), leverage yang diprosikan dengan debt to equty ratio (DER) dan ukuran perusahaan yang diproksikan dengan Size terhadap penghindaran pajak (tax avoidance). Populasi pada penelitian ini adalah perusahaan industri manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2014-2018. Metode yang digunakan dalam memilih sampel yaitu purposive sampling, dengan jumlah sampel yang sesuai kriteria penelitian sebanyak 60 sampel. Dan teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa profitabilitas tidak berpengaruh terhadap penghindaran pajak (tax avoidance). Sedangkan leverage dan ukuran perusahaan berpengaruh terhadap penghindaran pajak (tax avoidance). Kata Kunci: profitabilitas, leverage, ukuran perusahaan, penghindaran pajak (tax avoidance).

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 256
NIM/NIDN Creators: 43215120058
Uncontrolled Keywords: profitabilitas, leverage, ukuran perusahaan, penghindaran pajak (tax avoidance).
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
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: 13 Jul 2022 07:14
Last Modified: 13 Jul 2022 07:14
URI: http://repository.mercubuana.ac.id/id/eprint/65098

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