Vincent, Vincent (2022) The effect of leverage, liquidity, profitability and institutional ownership to tax avoidance on consumer goods sector companies listed on the Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
As time goes on, all companies will also be more advanced. This is because
the company must fulfill the wishes of its buyers so that they inevitably have to
continue to grow so as not to lose to its competitors. When the company makes a
profit, of course they will do tax avoidance to minimize the taxes they have to pay.
By using purposive sampling, the authors managed to get 93 samples from
consumer goods sector companies listed on the Indonesia Stock Exchange in 2018-
2020.
This study was conducted to analyze the effect of leverage, liquidity,
profitability and institutional ownership to tax avoidance on consumer goods sector
companies listed on the Indonesia Stock Exchange using the quantitative methods.
The author uses descriptive statistics, classic assumption test, multiple linear
regression and hypothesis testing methods to analyze the data in this research. To
get the results of the analysis, the author uses the SPSS (Statistical Package for the
Social Science) application. The results showed that leverage has a partial
significant effect to tax avoidance. Meanwhile, liquidity, profitability and
institutional ownership do not have a partial significant effect on tax avoidance. / Seiring berjalannya waktu, semua perusahaan juga akan semakin maju. Hal
ini dikarenakan perusahaan harus memenuhi keinginan pembelinya sehingga mau
tidak mau harus terus berkembang agar tidak kalah dengan para pesaingnya. Ketika
perusahaan memperoleh keuntungan, tentu mereka akan melakukan penghindaran
pajak untuk meminimalkan pajak yang harus mereka bayar. Dengan menggunakan
purposive sampling, penulis berhasil mendapatkan 93 sampel dari perusahaan
sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2018-2020.
Penelitian ini dilakukan untuk menganalisis pengaruh leverage, likuiditas,
profitabilitas dan kepemilikan institusional terhadap penghindaran pajak pada
perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia dengan
metode kuantitatif. Penulis menggunakan statistik deskriptif, uji asumsi klasik,
regresi linier berganda dan metode pengujian hipotesis untuk menganalisis data
dalam penelitian ini. Untuk mendapatkan hasil analisis, penulis menggunakan
aplikasi SPSS (Statistical Package for the Social Science). Hasil penelitian
menunjukkan bahwa leverage secara parsial berpengaruh signifikan terhadap
penghindaran pajak. Sedangkan likuiditas, profitabilitas dan kepemilikan
institusional tidak berpengaruh signifikan secara parsial terhadap penghindaran
pajak.
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Vincent, Vincent NIM03012190058 vincentang225@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Satria, Frinan NIDN0118099201 frinan.satria@lecturer.uph.edu |
Uncontrolled Keywords: | leverage; liquidity; profitability; institutional ownership; 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 23760 not found. |
Date Deposited: | 20 Feb 2023 10:11 |
Last Modified: | 20 Feb 2023 10:11 |
URI: | http://uat-repository.uph.edu/id/eprint/54593 |