Analisis Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Industri Kesehatan dan Barang Konsumsi = Analysis of the Effect of Leverage, Profitability, And Company Size on Tax Avoidance in Manufacturing Companies in the Health Industry and Consumer Goods Sector

Mappanganro, Madestio Alghifari (2021) Analisis Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Industri Kesehatan dan Barang Konsumsi = Analysis of the Effect of Leverage, Profitability, And Company Size on Tax Avoidance in Manufacturing Companies in the Health Industry and Consumer Goods Sector. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian yang dilakukan penulis bertujuan untuk mengetahui bagaimana pengaruh Leverage, profitabilitas, dan ukuran perusahaan, terhadap penghindaran pajak. Populasi dalam penelitian ini adalah perusahaan yang bergerak di bidang manufaktur di Bursa Efek Indonesia periode 2018 sampai 2020. Metode penentuan sampel yang digunakan dalam penelitian ini adalah purposive sampling, total sampel dalam penelitian ini adalah sebesar 141 laporan keuangan dari 47 perusahaan. Hipotesis dalam penelitian ini diuji dengan menggunakan analisis regresi berganda. Dengan pengolahan data menggunakan program SPSS v.26. Hasil penelitian ini menunjukkan bahwa Leverage, profitabilitas, dan ukuran perusahaan berpengaruh signifikan dengan arah negatif terhadap penghindaran pajak. Sedangkan, ukuran perusahaan tidak berpengaruh signifikan terhadap penghindaran pajak. / The research conducted by the author aims to determine how the influence of leverage, profitability, and firm size, on tax avoidance. The population in this study were companies engaged in manufacturing on the Indonesia Stock Exchange for the period 2018 to 2020. The sampling method used in this study was purposive sampling, the total sample in this study was 141 financial statements from 47 companies. The hypothesis in this study was tested using multiple regression analysis. With data processing using SPSS v.26 program. The results of this study indicate that leverage, profitability, and firm size have a significant negative effect on tax avoidance. Meanwhile, company size has no significant effect on tax avoidance.

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