PENGARUH RETURN ON ASSET (ROA), DEBT TO EQUITY RATIO (DER) & UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Subsektor Properti Dan Real Estate Yang Terdaftar Di Bei Periode Tahun 2017 - 2021)

MELLYANTI, CHARISA (2024) PENGARUH RETURN ON ASSET (ROA), DEBT TO EQUITY RATIO (DER) & UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Subsektor Properti Dan Real Estate Yang Terdaftar Di Bei Periode Tahun 2017 - 2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine: (1) The effect of company return on asset on tax avoidance, (2) The effect of debt to equity ratio on tax avoidance, (3) The effect of company size on tax avoidance in property and real estate subsector companies listed on the Indonesia Stock Exchange for the period 2017 - 2021. The data analysis methods used are descriptive assumption tests, classical assumption tests, hypothesis tests and multiple linear regression analysis tests. The results of this research are that return on asset has a negative effect on tax avoidance, debt to equity ratio has no effect on tax avoidance and company size has a positive effect on tax avoidance. Keywords: Tax Avoidance, Return On Asset, Debt To Equity Ratio, and Firm Size Penelitian ini bertujuan untuk mengetahui : (1) Pengaruh return on asset (ROA) perusahaan terhadap penghindaran pajak, (2) Pengaruh debt to equity ratio (DER) terhadap penghindaran pajak, (3) Pengaruh ukuran perusahaan terhadap penghindaran pajak pada perusahaan subsektor properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017 – 2021. Metode analisis data yang digunakan adalah uji asumsi deskriptif, uji asumsi klasik, uji hipotesis dan uji analisis regresi linier berganda. Hasil dari penelitian ini adalah return on asset (ROA) berpengaruh negatif terhadap tax avoidance, debt to equity ratio (DER) tidak berpengaruh terhadap tax avoidance dan ukuran perusahaan berpengaruh positif terhadap tax avoidance. Kata kunci : Tax Avoidance, Return On Asset, Debt To Equity Ratio, dan Ukuran Perusahaan

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 24 275
NIM/NIDN Creators:	43218110186
Uncontrolled Keywords:	Tax Avoidance, Return On Asset, Debt To Equity Ratio, dan Ukuran Perusahaan
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.72 Current Assets/Aset Terbaru 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]
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	04 Nov 2024 02:43
Last Modified:	04 Nov 2024 02:43
URI:	http://repository.mercubuana.ac.id/id/eprint/92729

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