Nareswari, Aknia (2021) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris pada Perusahaan Sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia Periode 2015-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, leverage terhadap penghindaran pajak (tax avoidance) pada perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2015 – 2019. Jenis penelitian yang digunakan adalah deskriptif pendekatan kuantitatif, yang dianalisis dengan menggunakan regresi linier data panel dengan menggunakan program perangkat lunak Eviews 10. Populasi dari penelitian ini adalah sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 sampai dengan tahun 2019. Sampel ditentukan berdasarkan metode purposive sampling, dengan sampel sebanyak 17 perusahaan sehingga total observasi dalam penelitian ini sebanyak 85 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX: www.idx.co.id. Pengujian hipotesis menggunakan uji t. Hasil penelitian menunjukkan bahwa (1) ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak (tax avoidance), (2) profitabilitas berpengaruh negatif signifikan terhadap penghindaran pajak (tax avoidance), (3) leverage berpengaruh positif signifikan terhadap penghindaran pajak (tax avoidance) pada perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 – 2019. Kata Kunci : Ukuran Perusahaan, Profitabilitas, Leverage, Penghindaran Pajak. This study aims to determine the effect of company size, profitability, leverage on tax avoidance in miscellaneous industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2019. This research is a descriptive quantitative approach, which is analyzed using linear regression panel data with software Eviews 10. The population of this study is miscellaneous industrial sectors listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample was determined based on the purposive sampling method, with a sample of 17 companies so that the total observations in this study were 85 observations. The data used in this study are secondary data. The data collection technique uses the documentation method through the official IDX website: www.idx.co.id. Hypothesis testing using the t test. The results of this study are (1) company size has no effect on tax avoidance, (2) profitability has a significant negative effect on tax avoidance, (3) leverage has a significant positive effect on tax avoidance in sector companies miscellaneous industries listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019. Keywords : Company Size, Profitability, Leverage, Tax Avoidance
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Aknia Nareswari | ||||||||
| Date Deposited: | 01 Sep 2021 12:07 | ||||||||
| Last Modified: | 01 Sep 2021 12:07 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/4641 |
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