Hitijahubessy, William Immanuel (2022) PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2017 - 2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui apakah pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Tax Avoidance pada perusahaan manufaktur periode 2017-2020 yang terdaftar di Bursa Efek Indonesia Penelitian ini menggunakan jenis penelitian kuantitatif dengan metode penelitian menggunakan regresi data panel yang diukur dengan Eviews versi 10. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 64 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 256 observasi. Data yang digunakan dalam penelitian ini merupakan data sekunder yaitu berupa laporan keuangan yang diperoleh dari situs resmi IDX: www.idx.co.id dan website perusahaan yang terkait. Pengujian hipotesis menggunakan uji t. Hasil penelitian membuktikan bahwa, (1) profitabilitas berpengaruh negatif terhadap tax avoidance, (2) leverage berpengaruh negatif terhadap tax avoidance, (3) ukuran perusahaan berpengaruh positif terhadap tax avoidance. Kata Kunci: Profitabilitas, Leverage, Ukuran Perusahaan, Tax Avoidance This study aims to determine whether the influence of profitability, leverage, and company size on Tax Avoidance in manufacturing companies for the 2017 – 2020 period listed on The Indonesia Stock Exchange. This research uses quantitative research with the research method used was panel data regression method as measured by the Eviews version 10 program. Sample was determined by purposive sampling method, and got 64 manufacturing companies, thus total observation in this study are 256 observation. The data used in this study was secondary data in the form of financial statements from the IDX official website: www.idx.co.id and related company websites. Hypothesis testing were using t test. The result of the study proved that (1) profitability has a negative effect on tax avoidance, (2) leverage has a negative effect on tax avoidance, (3) firm size has a positive effect on tax avoidance. Keywords: Profitability, Leverage, Company size, Tax Avoidance
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | WILLIAM IMMANUEL HITIJAHUBESSY | ||||||||
| Date Deposited: | 18 Aug 2022 07:50 | ||||||||
| Last Modified: | 18 Aug 2022 07:50 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7939 |
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