Analisis pengaruh ukuran perusahaan, leverage, dan profitabilitas terhadap tax avoidance pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020 = Analysis of the influence of company size, leverage, and profitability on tax avoidance on consumer goods companies listed on the Indonesia Stock Exchange 2016–2020

Pamila, Helki Gustina (2022) Analisis pengaruh ukuran perusahaan, leverage, dan profitabilitas terhadap tax avoidance pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020 = Analysis of the influence of company size, leverage, and profitability on tax avoidance on consumer goods companies listed on the Indonesia Stock Exchange 2016–2020. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui ada atau tidaknya pengaruh ukuran perusahaan, leverage, dan profitabilias terhadap tax avoidance pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI). Penulis menggunakan data sekunder dalam melakukan penelitian ini, yaitu berupa laporan keuangan periode 2016 sampai 2020 yang dipublikasikan pada laman Bursa Efek Indonesia (www.idx.co.id). Populasi sampel pada penelitian ini berjumlah 29 (dua puluh sembilan) perusahaan consumer goods yang terdaftar di BEI. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan, dan profitabilitas memiliki pengaruh positif terhadap tax avoidance, sedangkan leverage memiliki pengaruh negatif terhadap tax avoidance = This study was conducted with the aim of knowing whether or not there is an effect of Firm Size, Leverage, and Profitability on the Tax Avoidance, oil and gas companies listed on the Indonesia Stock Exchange (IDX). The author used secondary data in conducting this research, namely the 2016 to 2020 financial statements on the Indonesia Stock Exchange page (www.idx.co.id). The sample population in this study found 29 (twenty nine) mining, oil and gas companies listed on the IDX and audited by the Public Accounting Firm (KAP). The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that firm size and profitability have a positive effect on tax avoidance, while leverage has a negative effect on tax avoidance

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