Impact of liquidity profitability and leverage on tax avoidance in consumer goods industry at Indonesia Stock Exchange

Julianawati, Julianawati (2018) Impact of liquidity profitability and leverage on tax avoidance in consumer goods industry at Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is done in consumer goods industry registered at Indonesia Stock Exchange. The objective of this study is to know the impacts of liquidity, profitability and leverage on tax avoidance in consumer goods industry at Indonesia Stock Exchange. The research method used is quantitative descriptive research method. Data source is from Indonesia Stock Exchange. The determination of research sample uses the non probability sampling (purposive sampling). Research sample is 28 companies during 3 years with result that the number of observation in this research is 84 observations. Data analysis technique is done with multiple linear regression analysis, classic assumption test, F statistic test, t statistic test and determination test (R2). From research result, it can be obtained the multiple linear regression equation that is Y = 0.173 – 0.087X1 – 0.040X2 – 0.109X3. From F test, it can be obtained Fcount in 3.969 and Ftable in 2.72. From t test, it can be obtained tcount of liquidity in -1.853, tcount of profitability in -3.162 and tcount of leverage in -1.771 with ttable in 1.98. The conclusion of this research shows that liquidity and leverage do not have significant impact on tax avoidance in consumption industry companies registered at Indonesia Stock Exchange partially. Profitability has significant impact on tax avoidance in consumption industry companies registered at Indonesia Stock Exchange partially. Liquidity, profitability and leverage have significant impact on tax avoidance in consumption industry companies registered at Indonesia Stock Exchange simultaneously.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Julianawati, Julianawati
NIM1401010433
UNSPECIFIED
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Ciptawan, Ciptawan
NIDN0120128001
ciptawan_cen@hotmail.com
Uncontrolled Keywords: liquidity; profitability; leverage and tax avoidance
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 14734 not found.
Date Deposited: 05 Mar 2021 07:28
Last Modified: 20 Jan 2022 09:43
URI: http://repository.uph.edu/id/eprint/11442

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