Nur Hikmah, Azizah (2022) PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cylicals yang terdaftar di Bursa Efek Indonesia Periode 2016-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
This study aims to determine the effect of profitability, leverage, and company size on tax avoidance in non-cylicals consumer sector companies listed on the Indonesia Stock Exchange form 2016-2020. This research is a descriptive quantitave approach, which is analyazed using panel data linear regression method using Software Econometric Views (Eviews) version 12. The population of this study were consumer non-cylicals companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. The research sample was determined based on the purposive sampling method, with a total sample of 15 non-cylicals consumer companies so that the total observations. The data used in this study is in the firm of secondary data. The data collection technique used the documentation method through the official websites www.idx.co.id and www.idn.financial.co.id. Hypthosis testing using t test. That result of this study are (1) return on assets has no signficant effect on tax avoidance, (2)debt to equity ratio has a significant effect on tax avoidance, (3)company size has no significant effect on tax avoidance effect on tax avoidance in non-cylical consumer sector companies listed on the Indonesia Stock Exchange in the period 2016-2020. Penelitian ini bertujuan untuk mengetahui pengaruh return on asset, debt to equity ratio, dan ukuran perusahaan terhadap pada perusahaan sektor consumer non-cylicals yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Jenis penelitian yang digunakan adalah deskriptif pendekatan kuantitatif, yang dianalisis dengan menggunakan metode regresi linear berganda data panel dengan menggunakan Software Econometric Views (Eviews) versi 12. Populasi dari penelitian ini adalah perusahaan consumer non-cylicals yang terdaftar di Bursa Efek Indonesia periode 2016 sampai 2020. Sampel penelitian ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 15 perusahaan consumer non-cylicals sehingga total observasi dalam penelitian ini sebanyak 75 observasi. Data yang digunakan dalam penelitian ini adalah berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui website resmi www.idx.co.id dan www.idn.financial.co.id. Pengujian hipotesis menggunakan uji t. Hasil penelitian menunjukkan bahwa (1) return on asset tidak berpengaruh signifikan terhadap penghindaran pajak, (2) debt to equity ratio berpengaruh signifikan terhadap penghindaran pajak, (3) ukuran perusahaan tidak berpengaruh signifikan terhadap penghindaran pajak pada perusahaan sektor consumer non-cylicals yang terdaftar di Bursa Efek Indonesia periode 2016-2020.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Return on Assets, Debt to Equity Ratio, Ukuran Perusahaan, Penghindaran Pajak | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen Akuntansi > Perpajakan |
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| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | NUR HIKMAH AZIZAH | ||||||||
| Date Deposited: | 06 Sep 2022 02:12 | ||||||||
| Last Modified: | 06 Sep 2022 02:12 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8274 |
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