WIDIARTI, SETIANI (2024) PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study is to determine the effect of profitability, liquidity and leverage on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange in 2019-2022. The sample in this study was obtained by the purposive sampling method. The number of samples in this study is 15 companies for 4 years with a total of 60 sample data. The data collection technique used in this study is a documentation technique by obtaining data in the form of the company's annual report for 2019-2022 and a literature study technique by conducting a literature review, reviewing various sources such as books, journals, and other sources related to the research. The analysis method used is multiple linear regression equations using the Statistical Package for the Social Science (SPSS) Version 25 program. The results of this study show that Profitability (Return on Assets) has an effect on Tax Avoidance (Cash Effective Tax Ratio). Meanwhile, Liquidity (Current Ratio) and Leverage (Debt to Equity Ratio) have no effect on Tax Avoidance (Cash Effective Tax Ratio). Keywords: Tax Avoidance, Profitability, Liquidity, Leverage Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas, likuiditas dan leverage terhadap tax avoidance pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Sampel pada penelitian ini didapatkan dengan metode purposive sampling. Jumlah sampel penelitian ini adalah 15 perusahaan selama 4 tahun dengan total 60 data sampel. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik dokumentasi dengan mendapatkan data berupa laporan tahunan perusahaan tahun 2019-2022 dan teknik studi pustaka dengan melakukan telaah pustaka, mengkaji berbagai sumber seperti buku, jurnal, dan sumber lainnya yang berkaitan dengan penelitian. Metode analisis yang digunakan adalah persamaan regresi linier berganda dengan menggunakan program Statistical Package for the Social Science (SPSS) Versi 25. Hasil penelitian ini menunjukkan bahwa Profitabilitas (Return on Assets) berpengaruh terhadap Tax Avoidance (Cash Effective Tax Ratio). Sedangkan Likuiditas (Current Ratio) dan Leverage (Debt to Equity Ratio) tidak berpengaruh terhadap Tax Avoidance (Cash Effective Tax Ratio). Kata Kunci: Tax Avoidance, Profitabilitas, Likuiditas, Leverage.
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