PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN FOOD AND BEVERAGES DI BEI PERIODE 2015-2019

Karimah, Hafidatul (2021) PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN FOOD AND BEVERAGES DI BEI PERIODE 2015-2019. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, leverage, profitabilitas dan ukuran perusahaan terhadap tax avoidance pada perusahaan Food and Beverages di BEI periode 2015-2019 Strategi penelitian yang digunakan dalam penelitian ini adalah strategi penelitian asosiatif kausal. Metoda penelitian yang digunakan dalam penelitian ini adalah metoda kuantitatif. Dalam penelitian ini yang dijadikan populasi adalah laporan keuangan seluruh perusahaan food and beverages di BEI. Sampel yang diambil oleh peneliti adalah 14 perusahaan food and beverages di BEI dengan menggunakan data laporan keuangan berupa neraca dan laporan laba rugi pada periode tahun 2015-2019. Penelitian ini menggunakan data panel dengan alat analisis Eviews 10. Berdasarkan hasil dan pembahasan menunjukkan likuiditas berpengaruh signifikan terhadap tax avoidance, leverage berpengaruh signifikan terhadap tax avoidance, profitabilitas tidak berpengaruh signifikan terhadap tax avoidance dan ukuran perusahaan berpengaruh signifikan terhadap tax avoidance pada perusahaan food and beverages yang terdaftar di BEI periode 2015-2019. Berarti tinggi rendahnya likuiditas, leverage dan ukuran perusahaan memberikan pengaruh terhadap tax avoidance. This study aims to determine the effect of liquidity, leverage, profitability and company size on tax avoidance in Food and Beverages companies on the IDX 2015-2019 period. The research strategy used in this study is a causal associative research strategy. The research method used in this research is quantitative method. In this study, the population is the financial statements of all basic industrial companies and chemicals on the IDX. The samples taken by researchers were 14 Food and Beverages companies on the IDX using financial report data in the form of balance sheets and income statements for the period 2015-2019. Based on the results and discussion, it shows that liquidity has a significant effect on tax avoidance, leverage has a significant effect on tax avoidance, profitability has no significant effect on tax avoidance and company size has a significant effect on tax avoidance in food and beverages companies listed on the IDX for the 2015-2019 period. This means that the level of liquidity, leverage and company size has an influence on tax avoidance.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorJuniarti, JuniartiNIDN0318067602juniarti@stei.ac.id
Uncontrolled Keywords: Likuiditas, Leverage, Profitabilitas, Ukuran Perusahaan, Tax Avoidance
Subjects: Akuntansi > Akuntansi Manajemen
Divisions: S1 Akuntansi
Depositing User: Hafidatul Karimah
Date Deposited: 21 Dec 2021 08:23
Last Modified: 21 Dec 2021 08:23
URI: http://repository.stei.ac.id/id/eprint/6338

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