Agus, Mulyana (2023) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Makanan dan Minuman 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 mengetahui pengaruh Ukuran Perusahaan (SIZE), Profitabilitas (ROA), dan Leverage (DER) terhadap Tax Avoidance pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2020. Penelitian ini menggunakan penelitian deskriptif dengan pendekatan kuantitatif, dan metoda analisis data yang digunakan adalah analisis regresi data panel dengan program Eviews 10. Populasi dari penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 16 perusahaan perbankan sehingga total observasi dalam penelitian ini sebanyak 64 observasi. Metoda pengumpulan data menggunakan dokumentasi melalui situs resmi IDX www.idx.co.id. Hasil penelitian membuktikan bahwa Profitabilitas dan Leverage berpengaruh signifikan terhadap Tax Avoidance dan Ukuran Perusahaan tidak berpengaruh terhadap Tax Avoidance. This study aims to determine the effect of Firm Size (SIZE), Profitability (ROA), and Leverage (DER) on Tax Avoidance in food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This research uses descriptive research with quantitative approach and data analysis method used is panel data regression analysis with EViews 10. The population of this study is all food and beverage 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 16 food and beverage companies so that the total observations in this study were 64 observations. The data collection method uses documentation through the official IDX website www.idx.co.id. The results proved that Profitability and Leverage have a significant effect on Tax Avoidance and Firm Size has no effect on Tax Avoidance.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Tax Avoidance, Ukuran Perusahaan, Profitabilitas, dan Leverage | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Agus Mulyana | ||||||||
| Date Deposited: | 05 Jan 2023 03:25 | ||||||||
| Last Modified: | 05 Jan 2023 03:25 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9332 |
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