Analisis pengaruh ukuran perusahaaan, leverage, profitabilitas, dan komite audit terhadap tax avoidance (studi pada perusahaan IDX 30 yang terdaftar di Bursa Efek Indonesia periode 2014–2020) = Analysis the Effect of Firm Size, Leverage, Profitability and Audit Committee on Tax Avoidance (Study on Index30 Companies Listed In Bursa Efek Indonesia Period 2014-2020)

Rohmah, Ani Fatkhur (2021) Analisis pengaruh ukuran perusahaaan, leverage, profitabilitas, dan komite audit terhadap tax avoidance (studi pada perusahaan IDX 30 yang terdaftar di Bursa Efek Indonesia periode 2014–2020) = Analysis the Effect of Firm Size, Leverage, Profitability and Audit Committee on Tax Avoidance (Study on Index30 Companies Listed In Bursa Efek Indonesia Period 2014-2020). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari ukuran perusahaan, leverage, profitabilitas, dan komite audit terhadap tax avoidance pada perusahaan IDX 30 yang terdaftar di Bursa Efek Indonesia pada periode 2014-2020. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah data yang digunakan dalam penelitian yang memenuhi persyaratan yakni sebanyak 105 data, dari 15 perusahaan dalam periode 2014-2020. Penelitian merupakan penelitian kuantitatif dengan teknik analisis regresi linear berganda. Analisis data dalam penelitian ini menggunakan SPSS 25.0. Hasil penelitian menunjukkan bahwa secara parsial variabel ukuran perusahaan, profitabilitas (ROA), dan komite audit berpengaruh negatif dan tidak berpengaruh terhadap tax Avoidance. Sedangkan leverage berpengaruh positif dan berpengaruh terhadap Tax Avoidance/The aims of this study are to analyze the effect of of firm size, leverage, profitability and comittee audit on tax avoidance of Indeks 30 companies listed in bursa efek indonesia period 2014-2020. The research method, sample was used purposive sampling. The research technique with total sample 105, from 15 companies period 2014-2020. This research used quantitative approach which used multiple regression method. The analysis data used SPSS 25.0. The result of this study showed that the firm size, profitability, and committee audit had negative effect on tax avoidance, while the leverage has significant effect on tax avoidance and has positive effect.

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