Hartanto, Winni (2022) The influence of company size, debt to equity ratio and return on assets toward tax avoidance in consumer goods sector companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
Preview
Title.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (30kB) | Preview
Preview
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (338kB) | Preview
Preview
ToC.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (565kB) | Preview
Preview
Chapter1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (903kB) | Preview
![Chapter2 [thumbnail of Chapter2]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (3MB)
![Chapter3 [thumbnail of Chapter3]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB)
![Chapter4 [thumbnail of Chapter4]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB)
![Chapter5 [thumbnail of Chapter5]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (277kB)
Preview
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (185kB) | Preview
![Appendices [thumbnail of Appendices]](http://repository.uph.edu/style/images/fileicons/text.png)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (2MB)
Abstract
This study aims to determine Company Size, Debt to Equity Ratio and
Return on Assets Against Tax Avoidance. The research methodology
used is a quantitative descriptive method. The type of data used in this
research is quantitative data, which is obtained in the form of numbers and
numbers. Source of data in the form of secondary data. The population in this study
is the Large Consumer Goods Sector Companies on the Indonesia Stock Exchange
for the 2017-2021 period totaling 37 companies. From the population, selected
by purposive sampling technique and obtained as many as 16 companies for
5 periods totaling 80 samples. The analytical method used is multiple linear
regression with the regression equation TAX AVOIDANCE = 0.280 – 0.003 SIZE
+ 0.010 DER – 0.095 ROA. The results of the research analysis show that firm
size and profitability have an effect on tax avoidance, while the debt to
equity ratio has no effect on tax avoidance. Simultaneously company size,
debt to equity ratio and profitability affect tax avoidance with a determination
coefficient of 8%. /
Penelitian ini bertujuan untuk mengetahui Ukuran Perusahaan, Debt
to Equity Ratio dan Return on Asset Terhadap Pengindaran Pajak. Metodologi
penelitian yang digunakan adalah metode deskripstif kuantitatif. Jenis data yang
digunakan dalam penelitian ini adalah data kuantitatif, yaitu yang diperoleh dalam
bentuk angka dan bilangan. Sumber data berupa data sekunder. Populasi dalam
penelitian ini adalah Perusahaan Sektor Barang Konsumsi Besar di Bursa
Efek Indonesia periode 2017-2021 berjumlah 37 perusahaan. Dari populasi,
dipilih dengan teknik purposive sampling dan diperoleh sebanyak 16 perusahaan
selama 5 periode yang berjumlah 80 sampel. Metode analisis yang digunakan
adalah regresi linear berganda dengan persamaan regresi TAX
AVOIDANCE = 0.280 – 0.003 SIZE + 0,010 DER – 0,095 ROA. Hasil
analisis penelitian menunjukkan bahwa ukuran Perusahaan dan Profitabilitas
berpengaruh terhadap penghindaran pajak sedangkan debt to equity ratio tidak
berpengaruh terhadap penghindaran pajak. Secara simultan ukuran perusahaan,
debt to equity ratio dan profitabilitas berpengaruh terhadap penghindaran pajak
dengan hasil koefisien determinasi sebesar 8%.
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Hartanto, Winni NIM03012190051 winnihhhhh@gmail,com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Satria, Friyan NIDN0118099202 friyan.satria@lecturer.uph.edu |
Uncontrolled Keywords: | company size; debt to equity ratio; return on assets; tax avoidance |
Subjects: | 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 23429 not found. |
Date Deposited: | 14 Feb 2023 02:41 |
Last Modified: | 14 Feb 2023 02:41 |
URI: | http://repository.uph.edu/id/eprint/54260 |