Noviani, Istyarini Risma (2018) Pengaruh profitabilitas, leverage, dan likuiditas terhadap tax avoidance ( studi pada perusahaan manufaktur Bursa Efek Indonesia). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage,dan likuiditas terhadap tax avoidance perusahaan. Variabel independen yang digunakan dalam penelitian ini adalah profitabilitas, leverage, dan likuiditas. Variabel dependen yang digunakan dalam penelitian ini adalah tax avoidance yang diukur dengan menggunakan GAAP ETR. Populasi dalam penelitian ini berjumlah 142 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2013-2017. Penentuan sampel penelitian menggunakan metode purposive sampling dan memperoleh sampel sebanyak 43 perusahaan manufaktur yang sesuai dengan kriteria yang telah ditetapkan. Hasil penelitian menunjukkan bahwa profitabilitas dan likuiditas berpengaruh signifikan positif terhadap tax avoidance. Sedangkan leverage berpengaruh negative terhadap tax avoidance. Penelitian ini juga meneliti pengaruh ketiga variable independen tersebut terhadap variable dependen dengan menggunakan uji F. Hasil penelitian berdasarkan uji tersebur adalah profitabilitas, leverage, likuiditas secara simultan berpengaruh terhadap tax avoidance
English Abstract
This study aimed to examine the effect of profitability, leverage, and liquidity on tax avoidance. Independent variables used in this study are profitability, leverage, and liquidity. Dependent variable use in this study is tax avoidance that are measured using GAAP ETR. The population in this study amounted to 142 manufacture companies that are listed on the Indonesia Stock Exchange (BEI) in the period 2013-2017. leverage, firm size, and political connections while the dependent variable in this study is tax avoidance are measured using Cash Effective Tax Rate (CETR). The sample was determined by the purposive sampling method and obtain 43 companies which is in accordance with the specified criteria. The results showed that profitability and liquidity have a significant positive effect on tax avoidance. While leverage have a significant negative effect on tax avoidance. This study also examined the effect of the three independent variables on the dependent variable by using the F test. The results of the study based on the test are profitability, leverage, liquidity simultaneously affect tax avoidance.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/996/051811521 |
| Uncontrolled Keywords: | Tax Avoidance, profitabilitas, leverage, likuiditas-tax avoidance, profitability, leverage, liquidity |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 02 Aug 2019 02:50 |
| Last Modified: | 25 Oct 2021 03:11 |
| URI: | http://repository.ub.ac.id/id/eprint/165393 |
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