SAFIRA, ELSA (2023) PENGARUH FAKTOR FINANSIAL DAN PANDEMI COVID-19 TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the influence of financial factors, namely leverage, profitability, liquidity, fixed asset intensity and dummy variables of the Covid-19 pandemic on tax avoidance. This research is a quantitative research with an associative approach. The population in this study is LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sampling technique used in this study was a purposive sampling method with a total sample of 72 data from 18 companies that met the sample criteria. The data used in this study is secondary data in the form of annual financial statements of LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The data was processed using the IBM SPSS Statistics version 23 application. The data analysis method used is multiple linear regression analysis. The results of this study show that leverage, profitability, liquidity, fixed asset intensity, and the Covid-19 pandemic have a simultaneous effect on tax avoidance. Partially, the results of this study show that leverage and the intensity of fixed assets have a significant negative effect on tax avoidance while profitability, liquidity, and the Covid-19 pandemic have no effect on tax avoidance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh faktor finansial yaitu leverage, profitabilitas, likuiditas, intensitas aset tetap dan variabel dummy pandemi covid-19 terhadap tax avoidance. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan asosiatif. Populasi dalam penelitian ini adalah perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2021. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling method dengan total sampel sebanyak 72 data dari 18 perusahaan yang memenuhi kriteria sampel. Data yang digunakan dalam penelitian ini merupakan data sekunder yaitu berupa laporan keuangan tahunan perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2021. Data diolah menggunakan aplikasi IBM SPSS Statistics versi 23. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa leverage, profitabilitas, likuiditas, intensitas aset tetap, dan pandemi covid-19 berpengaruh secara simultan terhadap tax avoidance. Secara parsial, hasil penelitian ini menunjukkan bahwa leverage dan intensitas aset tetap berpengaruh negatif signifikan terhadap tax avoidance sedangkan profitabilitas, likuiditas, dan pandemi covid-19 tidak berpengaruh terhadap tax avoidance. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mrs. ELSA SAFIRA | |||||||||
| Date Deposited: | 31 Jan 2023 09:52 | |||||||||
| Last Modified: | 31 Jan 2023 09:52 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/20391 |
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