Tantheo, Edrik (2022) The influence of debt to asset and return on asset toward tax avoidance on food and beverages companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
This study was conducted to see whether there is an effect of Debt to Assets and Return on Assets on tax avoidance. The sample used in this study uses companies engaged in the food and beverage sector and listed on the Indonesia Stock Exchange in 2019-2021.
In this study, the authors used a population that came from companies engaged in the food and beverage sector and listed on the Indonesia Stock Exchangein 2019-2021. The method used to determine the sample using purposive samplingwith a total sample obtained as many as 21 companies with a time period used is 3 years so that the total sample of companies obtained is 63 company samples.
The results of this study were conducted to analyze the effect of debt to assets and return on assets on tax avoidance in companies engaged in the food and beverage sector listed on the Indonesia Stock Exchange. This study uses the SPSS 26 application and uses descriptive statistics, classical assumption test, multiple linear regression analysis and hypothesis methods. The results of this study indicate that Debt to Assets has no significant effect on Tax Avoidance while Return on Assets does not significantly affect Tax Avoidance. But when doing the F Test, the results obtained, namely Debt to Assets and Return on Assets have an effect on Tax Avoidance. /
Penelitian ini dilakukan untuk melihat apakah ada pengaruh dari Debt to Asset dan Return on Asset terhadap tax avoidance. Sampel yang digunakan dalam penelitian ini menggunakan perusahaan yang bergerak di bidang makanan dan minuman serta terdaftar di Bursa Efek Indonesia pada tahun 2019-2021.
Dalam Penelitian ini, penulis menggunakan populasi yang berasal dari perusahaan yang bergerak di bidang makanan dan minuman serta terdaftar di Bursa Efek Indonesia pada tahun 2019-2021. Metode yang digunakan untuk menentukan sampel menggunakan purposive sampling dengan total sampel yang didapat sebanyak 21 perusahaan dengan waktu periode yang dipakai yaitu 3 tahun sehingga diperoleh totalsampel perusahaan yang didapat yaitu 63 sampel perusahaan.
Hasil penelitian ini dilakukan untuk menganalisis pengaruh dari debt to asset dan return on asset terhadap tax avoidance pada perusahaan yang bergerak di bidang makanan dan minuman yag terdaftar dalam Bursa Efek Indonesia. Penelitian ini menggunakan aplikasi SPSS 26 serta menggunakan descriptive statistics, uji asumsi klasik, multiple linear regression analysis dan metode hipotesis. Hasil dari penelitian ini menunjukkan bahwa Debt to Asset tidak berpengaruh secara signifikan terhadap Tax Avoidance sedangkan Return on Asset tidak berpengaruh secara signifikan terhadap Tax Avoidance. Tapi ketika melakukan F Test, hasil yang didapat yaitu Debt to Asset dan Return on Asset berpengaruh terhadap Tax Avoidance.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Tantheo, Edrik NIM03012190072 edrkt92@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Satria, Friyan NIDN0118099202 friyan.satria@lecturer.uph.edu |
Uncontrolled Keywords: | debt to asset; return on asset; 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 28909 not found. |
Date Deposited: | 16 Feb 2023 09:10 |
Last Modified: | 16 Feb 2023 09:10 |
URI: | http://repository.uph.edu/id/eprint/54390 |