Meycy, Raynatha (2023) Pengaruh Leverage Dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017 - 2021. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini memiliki tujuan untuk menganalisa dan menguji tingkat hutang dan profitabilitas terhadap penghindaran pajak yang dilakukan pada perusahaan manufaktur yang terdapat di Indonesia dan terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini didukung dengan adanya variabel control yaitu sebagai berikut : sales growth, firm size, audit comity, dan liquidity. Data yang digunakan pada penelitian ini bersumber dari Bursa Efek Indonesia dari tahun 2017 – 2021 (lima tahun), sampel yang digunakan sebanyak tiga ratus empat puluh lima dan enam puluh sembilan perusahaan yang ada di Bursa Efek Indonesia. Penelitian ini merupakan penelitian kuantitatif. Teknik analisis data yang digunakan dalam penelitian ini menggunakan SPSS versi 26. Hasil yang didapatkan dalam penelitian ini menunjukkan bahwa tingkat hutang memiliki pengaruh positif terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 – 2021 dan profitabilitas memiliki pengaruh negatif terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 – 2021./This research has a purpose to analyze and test the effect of leverage and profitability on tax avoidance in manufacturing companies in Indonesia listed on the Indonesia Stock Exchange (IDX), This research was carried out with the support of the following control variables : sales growth, firm size, audit comity, dan liquidity. Data sourced from Indonesia Stock Exchange from 2017 – 2021 (five years), with a total sample of three hundred forty and sixty nine companies. This research is a quantitative study. The data analysis technique used in this research is using SPSS 26.0. The result of this study indicate that this research shows that leverage has a positive effect on tax avoidance on the Indonesia Exchange Stock in 2017 – 2021 and profitability has a negative effect on tax avoidance on the Indonesia Stock Exchange in 2017 – 2021.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | leverage;profitabilitas;penghindaran pajak;profitability;tax avoidance | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
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: | Raynatha Vannessa Meycy | ||||||||
Date Deposited: | 07 Jul 2023 09:05 | ||||||||
Last Modified: | 07 Jul 2023 09:05 | ||||||||
URI: | http://repository.uph.edu/id/eprint/56475 |
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