PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun Penelitian 2018-2022)

AMBARWATI, YOSI NIVIA (2024) PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun Penelitian 2018-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of Profitability, Liquidity, and Company Size on Tax Avoidance. The sample used in this study is secondary data derived from the financial reports of mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2018 – 2022. Sampling was carried out using purposive sampling method, and based on pre-determined criteria, a sample of 30 companies was obtained. Hypothesis testing was carried out using multiple linear regression analysis to determine the influence of each independent variable on tax avoidance. The analysis of this research utilizes the statistical software SPSS version 20. The results of this study indicate that Profitability (ROA) does not have a positive effect on Tax Avoidance, Liquidity (CR) has a positive effect on Tax Avoidance, and Company Size has a positive effect on Tax Avoidance. Keywords: Profitability, Liquidity, Company Size, Tax Avoidance Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Tax Avoidance. Sampel yang digunakan dalam penelitian ini yaitu data sekunder yang berasal dari laporan keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018 – 2022. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling dan berdasarkan kriteria yang telah ditentukan, diperoleh sampel sebanyak 30 perusahaan. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linear berganda untuk mengetahui pengaruh dari masing-masing variabel independent terhadap tax avoidance. Analisis penelitian ini menggunakan software statistik SPSS versi 20. Hasil penelitian ini menunjukan bahwa Profitabilitas (ROA) tidak berpengaruh positif terhadap Tax Avoidance, Likuiditas (CR) berpengaruh positif terhadap Tax Avoidance, dan Ukuran Perusahaan berpengaruh positif terhadap Tax Avoidance. Kata kunci : Profitabilitas, Likuiditas, Ukuran Perusahaan, Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 163
Call Number: SE/32/24/103
NIM/NIDN Creators: 43219120057
Uncontrolled Keywords: Profitabilitas, Likuiditas, Ukuran Perusahaan, Tax Avoidance
Subjects: 600 Technology/Teknologi > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait > 622.3 Mining for Specific Materials/Jenis Pertambangan 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 > 657.46 Tax Accounting/Akuntansi Pajak
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.02 Management of Enterprises of Specific Sizes and Scopes/Pengelolaan Usaha dengan Ukuran dan Lingkup Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 20 Jul 2024 04:26
Last Modified: 20 Jul 2024 04:26
URI: http://repository.mercubuana.ac.id/id/eprint/89675

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