Impact of liquidity profitability and leverage on tax avoidance in consumer goods industry at Indonesia Stock Exchange

Julianawati, Julianawati (2018) Impact of liquidity profitability and leverage on tax avoidance in consumer goods industry at Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

	Text (Title) Title.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (218kB) | Preview
	Text (ToC) ToC.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (958kB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (579kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (190kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)

Abstract

This research is done in consumer goods industry registered at Indonesia Stock Exchange. The objective of this study is to know the impacts of liquidity, profitability and leverage on tax avoidance in consumer goods industry at Indonesia Stock Exchange. The research method used is quantitative descriptive research method. Data source is from Indonesia Stock Exchange. The determination of research sample uses the non probability sampling (purposive sampling). Research sample is 28 companies during 3 years with result that the number of observation in this research is 84 observations. Data analysis technique is done with multiple linear regression analysis, classic assumption test, F statistic test, t statistic test and determination test (R2). From research result, it can be obtained the multiple linear regression equation that is Y = 0.173 – 0.087X1 – 0.040X2 – 0.109X3. From F test, it can be obtained Fcount in 3.969 and Ftable in 2.72. From t test, it can be obtained tcount of liquidity in -1.853, tcount of profitability in -3.162 and tcount of leverage in -1.771 with ttable in 1.98. The conclusion of this research shows that liquidity and leverage do not have significant impact on tax avoidance in consumption industry companies registered at Indonesia Stock Exchange partially. Profitability has significant impact on tax avoidance in consumption industry companies registered at Indonesia Stock Exchange partially. Liquidity, profitability and leverage have significant impact on tax avoidance in consumption industry companies registered at Indonesia Stock Exchange simultaneously.

Actions (login required)

View Item