Rohmawati, Rohmawati (2023) FAKTOR-FAKTOR FINANSIAL DAN NON-FINANSIAL YANG MEMENGARUHI TAX AVOIDANCE DI PERUSAHAAN LQ45. Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
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. Data yang digunakan dalam penelitian ini merupakan data sekunder yaitu berupa laporan keuangan tahunan. Data diolah menggunakan aplikasi IBM SPSS Statistics versi 23. Metode analisis data menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa leverage dan intensitas aset tetap berpengaruh positif signifikan terhadap tax avoidance. sedangkan profitabilitas, likuiditas, dan pandemi covid-19 tidak berpengaruh terhadap tax avoidance.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | 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 is the purposive sampling method. The data used in this study is secondary data in the form of annual financial statements. The data was processed using the IBM SPSS Statistics version 23 application. The data analysis method uses multiple linear regression analysis. The results of this study show that leverage and the intensity of fixed assets have a significant positive effect on tax avoidance. Meanwhile, profitability, liquidity, and the Covid-19 pandemic have no effect on tax avoidance. | |||||||||
| Uncontrolled Keywords: | Leverage, Profitabilitas, Likuiditas, Intensitas Aset Tetap, Pandemi Covid-19, dan Tax Avoidance. Leverage, Profitability, Liquidity, Fixed Asset Intensity, Covid-19 Pandemic, and Tax Avoidance. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 08-Pascasarjana > 62101-Magister Akuntansi 08-Pascasarjana |
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| Depositing User: | ROHMAWATI omeh Djunaedi | |||||||||
| Date Deposited: | 02 Nov 2023 15:21 | |||||||||
| Last Modified: | 03 Nov 2023 14:24 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/30766 |
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