Safteria, Indah (2021) RETURN ON ASSETS, UKURAN PERUSAHAAN, RISIKO PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2017-2020. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Return On Assets, Ukuran perusahaan dan Risiko perusahaan terhadap Tax Avoidance pada perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2017-2020. Penelitian ini menggunakan strategi penelitian asosiatif dengan tipe kausalitas pendekatan kuantitatif dan metoda analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, analisis regresi data panel, uji hipotesis dan koefisien determinasi dengan menggunakan Eviews 10. populasi dari penelitian ini adalah perusahaan manufaktur sektor aneka industri yang terdaftar di bursa efek indonesia tahun 2017-2020. sampel ditentukan berdasarkan metode puposive sampling, dengan jumlah sampel sebanyak 10 perusahaan manufaktur sektor aneka industri sehingga total observasi dalam penelitian ini sebanyak 40 observasi. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode pengumpulan data menggunakan dokumentasi melalui situs resmi IDX : www.idx.co.id. pengujian hipotesis ,menggunakan uji t. Berdasarkan hasil analisis regresi data panel dengan tingkat signifikansi 5% maka hasil penelitian ini menyimpulkan bahwa (1) return on assets berpengaruh terhadap tax avoidance (2) Ukuran perusahaan tidak berpengaruh terhadap tax avoidance (3) risiko perusahaan berpengaruh terhadap tax avoidance Kata Kunci: Return On Asset, Ukuran Perusahaan, Risiko Perusahaan , Tax Avoidance ABSTRACT This study aims to determine the effect of Return On Assets, Company Size and Company Risk on Tax Avoidance in manufacturing companies listed on the Indonesian Stock Exchange in 2017-2020. This study uses an associative research strategy with a causal type of quantitative approach and the data analysis methods used in this study are descriptive statistical analysis, panel data regression analysis, hypothesis testing and coefficient of determination using Eviews 10. The population of this study is manufacturing companies in various industrial sectors. listed on the Indonesia Stock Exchange in 2017-2020. The sample was determined based on the purposive sampling method, with a total sample of 10 manufacturing companies in the various industrial sectors so that the total observations in this study were 40 observations. The data used in this research is secondary data. The data collection method uses documentation through the official IDX website: www.idx.co.id. hypothesis testing, using t test. Based on the results of panel data regression analysis with a significance level of 5%, the results of this study conclude that (1) return on assets affects tax avoidance (2) company size does not affect tax avoidance (3) company risk affects tax avoidance Keywords : Return On Assets, Company Size, Company Risk, Tax Avoidance
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Indah Safteria | ||||||||
| Date Deposited: | 14 Sep 2021 15:15 | ||||||||
| Last Modified: | 14 Sep 2021 15:15 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5073 |
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