PENGARUH RETURN ON ASSET, LEVERAGE, CURRENT RATIO, KONEKSI POLITIK DAN SUSTAINABILITY REPORT TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020)

PUTRI, FADHILLAH LEICA PURNAMA and Ferina, Ika Sasti and Budiman, Anton Indra (2022) PENGARUH RETURN ON ASSET, LEVERAGE, CURRENT RATIO, KONEKSI POLITIK DAN SUSTAINABILITY REPORT TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh return on asset, leverage, current ratio, koneksi politik dan sustainability report terhadap tax avoidance. Pada penelitian ini, tax avoidance diproyeksikan dengan Cash Effective Tax Rate (CETR). Populasi yang digunakan pada penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Metode pengambilan sampel yang digunakan yaitu menggunakan metode purposive sampling dan diperoleh 9 perusahaan sebagai sampel dengan periode penelitian selama 5 tahun, sehingga diperoleh sampel sebanyak 45 observasi. Analisis data yang digunakan yaitu teknik analisis regresi linear berganda dengan menggunakan software SPSS versi 26. Hasil uji regresi parsial (uji t) menunjukkan bahwa variabel return on asset dan sustainability report berpengaruh terhadap tax avoidance, sedangkan leverage, current ratio dan koneksi politik tidak berpengaruh terhadap tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Return On Asset, Leverage, Current Ratio, Koneksi Politik, Sustainability Report dan Tax Avoidance.
Subjects:	H Social Sciences > HJ Public Finance > HJ2336-2337 Tax exemption
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	mrs Fadhillah Leica Purnama Putri
Date Deposited:	21 Oct 2022 04:59
Last Modified:	21 Oct 2022 04:59
URI:	http://repository.unsri.ac.id/id/eprint/81017

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