PENGARUH LIKUIDITAS, AKTIVITAS, PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Kasus Perusahaan manufaktur sub sektor Consumer Goods Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2017-2021)

Ginting, Tio Pilus (2022) PENGARUH LIKUIDITAS, AKTIVITAS, PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Kasus Perusahaan manufaktur sub sektor Consumer Goods Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2017-2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

This study aims to determine the effect of liquidity, activity, profitability, solvency and firm size on tax avoidance in manufacturing companies in the Consumer Goods sub-sector on the IDX for the 2017-2021 period. The method in this study is a quantitative method. The population in this study are all manufacturing companies in the Consumer Goods sub-sector on the IDX, totaling 53 companies. With a sample of 15 companies in the Manufacturing Sub-Sector of Consumer Goods listed on the Indonesia Stock Exchange for five consecutive years from 2017 to 2021. The results showed that liquidity had no significant effect on tax avoidance; Activity has no significant effect on tax avoidance; Profitability has no significant effect on tax avoidance; Solvency has no significant effect on tax avoidance; Company size has a significant effect on tax avoidance in Manufacturing Sub-Sector Consumer Goods companies listed on the IDX Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, aktivitas, profitabilitas, solvabilitas dan ukuran perusahaan terhadap penghindaran pajak pada Perusahaan manufaktur sub sektor Consumer Goods Di BEI Periode 2017-2021 Metoda dalam penelitian ini adalah metoda kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur sub sektor Consumer Goods di BEI yang berjumlah 53 perusahaan. Dengan sampel 15 perusahaan sektor Manufaktur Sub Sektor Consumer Goods yang terdaftar di Bursa Efek Indonesia selama lima tahun berturut-turut dari tahun 2017 sampai dengan tahun 2021. Hasil penelitian menunjukkan bahwa Likuiditas tidak berpengaruh signifikan terhadap penghindaran pajak ; Aktivitas tidak berpengaruh signifikan terhadap penghindaran pajak ; Profitabilitas tidak berpengaruh signifikan terhadap penghindaran pajak ; Solvabilitas tidak berpengaruh signifikan terhadap penghindaran pajak ; Ukuran Perusahaan berpengaruh signifikan terhadap penghindaran pajak pada perusahaan Manufaktur Sub Sektor Consumer Goods yang terdaftar di BE

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorMerliyana, MerliyanaNIDN0312017602merliyana@stei.ac.id
Uncontrolled Keywords: Likuiditas, Aktivitas, Profitabilitas, Solvabilitas, Ukuran Perusahaan Penghindaran Pajak
Subjects: Akuntansi > Akuntansi Manajemen
Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Mr TIO PILUS GINTING
Date Deposited: 12 Sep 2022 04:35
Last Modified: 12 Sep 2022 04:35
URI: http://repository.stei.ac.id/id/eprint/8322

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