Pengaruh profitabilitas dan leverage terhadap tax avoidance pada perusahaan index IDX30 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021

Rahmahati, Catur Indri (2022) Pengaruh profitabilitas dan leverage terhadap tax avoidance pada perusahaan index IDX30 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh dari profitabilitas dan leverage terhadap tax avoidance. Profitabilitas diproksikan melalui ROA dan ROE, sedangkan leverage diproksikan melalui DER. Jenis penelitian merupakan penelitian kuantitatif dengan pendekatan eksplanatif. Populasi pada penelitian ini adalah perusahaan go public yang terdaftar pada Indeks IDX30 di Bursa Efek Indonesia pada tahun 2017-2021. Sampel yang digunakan menggunakan metode purposive sampling dengan jumlah sampel akhir sebanyak 23 perusahaan. Data diperoleh melalui teknik dokumentasi dengan sumber data sekunder. Hasil penelitian menunjukkan bahwa ROA secara parsial berpengaruh positif dan signifikan terhadap tax avoidance, DER secara parsial berpengaruh positif dan signifikan terhadap tax avoidance, sedangkan ROE secara parsial tidak berpengaruh terhadap tax avoidance. Secara simultan, variabel ROA, ROE, dan DER berpengaruh signifikan terhadap tax avoidance. Kata Kunci : Profitabilitas, Leverage, Tax Avoidance, IDX30 Referensi : 50 (1976-2022) vi / The purpose of this study is to analyze the effect of profitability and leverage on tax avoidance. Profitability is proxied through ROA and ROE, while leverage is proxied through DER. This type of research is a quantitative research with an explanatory approach. The population in this study are go public companies listed on the IDX30 Index on the Indonesia Stock Exchange in 2017-2021. The sample used was purposive sampling method with a final sample size of 23 companies. Data obtained through documentation techniques with secondary data sources. The results showed that ROA partially had a positive and significant effect on tax avoidance, DER partially had a positive and significant effect on tax avoidance, while ROE partially had no effect on tax avoidance. Simultaneously, the variables ROA, ROE, and DER have a significant effect on tax avoidance Keywords : Profitabiity, Leverage, Tax Avoidance, IDX30 References : 50 (1976-2022)

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