Wulandari, Miranda Agustin (2022) Pengaruh penghindaran pajak terhadap nilai perusahaan. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh penghindaran pajak terhadap nilai perusahaan pada perusahaan consumer goods yang terdaftar di BEI selama periode 2016-2019. Pengukuran variabel independen penghindaran pajak dilakukan dengan menggunakan Effective Tax Rate (ETR), dan pengukuran variabel dependen nilai perusahaan dilakukan dengan menggunakan Tobins Q. Metode yang digunakan dalam penelitian ini yakni penelitian kuantitatif dan data sekunder diperoleh melalui S&P Capital Platform pada perusahaan consumer goods yang terdaftar di BEI selama tahun 2016-2019. Pengambilan sampel dilakukan dengan menggunakan purposive sampling. Sehingga didapatkan hasil sebanyak 41 sample pada perusahaan consumer goods untuk 4 tahun observasi dengan 142 unit yang di analisis. Hasil penelitian mengungkapkan bahwa penghindaran pajak berpengaruh positif terhadap nilai perusahaan./This research aims to examine the effect of tax avoidance on firm value in consumer goods of companies listed on the Indonesia Stock Exchange during the 2016-2019. The independent measurement variable of tax avoidance is carried out using the Effective Tax Rate (ETR), and the dependent measurement variable of firm value is carried out using Tobins Q. The method used in this research is quantitative research and secondary data obtained through the S&P Capital Platform on registered consumer goods companies on the IDX during 2016-2019. The data collection technique used purposive sampling. So that the results obtained are 41 samples of consumer goods companies for 4 years of observation with 142 units analyzed. The results of the study reveal that tax avoidance has a positive effect on firm value.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | Penghindaran Pajak ; Tobins Q ; Nilai Perusahaan ; Effective Tax Rate (ETR) ; Teori Agensi. | ||||||||
Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
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Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | Miranda Agustin Wulandari | ||||||||
Date Deposited: | 14 Jul 2022 06:39 | ||||||||
Last Modified: | 14 Jul 2022 06:39 | ||||||||
URI: | http://repository.uph.edu/id/eprint/48629 |
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