PENGARUH FAKTOR FINANSIAL TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Transportasi Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020)

Alfiah, Ismi (2023) PENGARUH FAKTOR FINANSIAL TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Transportasi Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji apakah terdapat Pengaruh Faktor Finansial Terhadap Penghindaaran Pajak pada perusahaan Transportasi yang terdaftar Bursa Efek Indonesia periode 2017-2020. Penelitian ini menggunakan strategi penelitian dengan tipe kausalitas pendekatan kuantitatif dan metode analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, analisis regresi data panel, uji asumsi klasik, uji hipotesis dan koefisien determinasi dengan menggunakan Eviews.10. Populasi dari penelitian ini adalah Perusahaan Transportasi yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 15 perusahaan transportasi sehingga total observasi dalam penelitian ini sebanyak 60 observasi. Data yang digunakan dalam penelitian ini addalah data sekunder. Metode pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX ( www.idx.co.id ). Pengujian hipotesis menggunakan Uji t. Hasil penelitian membuktikan bahwa (1) Profitabilitas berpengaruh terhadap penghindaran pajak pada perusahaan transportasi yang terdaftar di BEI periode 2017-2020, (2) Leverage berpengaruh terhadap penghindaran pajak pada perusahaan transportasi yang terdaftar di BEI periode 2017-2020, (3) Ukuran Perusahaan tidak berpengaruh terhadap penghindaran pajak pada perusahaan transportasi yang terdaftar di BEI periode 2017-2020. This study aims to examine whether there is an influence of financial factors on Tax Avoidance in transportation companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This study uses a 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, classical assumption test, hypothesis testing and coefficient of determination using Eviews 10. The population of this study are transportation companies listed on the Indonesia Stock Exchange in 2017-2020. The sample was determined based on the purposive sampling method, with a total sample of 15 transportation companies so that the total observations in this study were 60 observations. The data used in this research is secondary data. The data collection method uses the documentation method through the official IDX website (www.idx.co.id). Hypothesis testing using t test. The results of the study prove that (1) Profitability affects Tax Avoidance on transportation companies listed on the IDX for the 2017-2020 period, (2) Leverage affects Tax Avoidance on transportation companies listed on the IDX for the 2017-2020 period, (3) Company size does not effect on Tax Avoidance in transportation companies listed on the IDX for the 2017-2020 period

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorKrisnando, KrisnandoNIDN0313037101krisnando@stei.ac.id
Uncontrolled Keywords: Profitabilitas, Leverage, Ukuran Perusahaan, Penghindaran Pajak
Subjects: Akuntansi > Akuntansi Manajemen
Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Mrs Ismi Alfiah
Date Deposited: 04 Jan 2023 02:56
Last Modified: 04 Jan 2023 02:56
URI: http://repository.stei.ac.id/id/eprint/9293

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