PENGARUH UMUR PERUSAHAAN, PROFITABILITAS DAN THIN CAPITALIZATIONTERHADAP TAX AVOIDANCE

YADIVA NICAURI HERNING PUTRI, . (2023) PENGARUH UMUR PERUSAHAAN, PROFITABILITAS DAN THIN CAPITALIZATIONTERHADAP TAX AVOIDANCE. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

	Text COVER.pdf Download (736kB)
	Text BAB I.pdf Download (149kB)
	Text BAB II.pdf Restricted to Registered users only Download (261kB) | Request a copy
	Text BAB III.pdf Restricted to Registered users only Download (211kB) | Request a copy
	Text BAB IV.pdf Restricted to Registered users only Download (288kB) | Request a copy
	Text BAB V.pdf Restricted to Registered users only Download (58kB) | Request a copy
	Text DAFTAR PUSTAKA.pdf Download (191kB)
	Text LAMPIRAN.pdf Restricted to Registered users only Download (729kB) | Request a copy

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh umur perusahaan, profitabilitas, dan thin capitalization terhadap tax avoidance. Populasi pada penelitian ini adalah perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020-2022. Sampel dipilih menggunakan teknik purposive sampling, dengan jumlah observasi akhir setelah uji outlier adalah 125 observasi. Penelitian ini menggunakan analisis regresi linear berganda yang diolah dengan SPSS 21. Hasil penelitian ini menyimpulkan bahwa profitabilitas berpengaruh terhadap tax avoidance. Sedangkan, umur perusahaan dan thin capitalization tidak berpengaruh terhadap tax avoidance. Implikasi dari penelitian ini menunjukkan perlunya peningkatan pengawasan dari investor dan pemerintah terhadap praktik tax avoidance yang dilakukan perusahaan agar tidak berdampak pada penurunan pendapatan pajak bagi negara, khususnya pengawasan pada perusahaan dengan profitabilitas yang semakin besar. Kata Kunci: Tax Avoidance, Umur Perusahaan, Profitabilitas, Thin Capitalization *** This study aims to analyze the effect of firm age, profitability, and thin capitalization on tax avoidance. The population in this study are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period. The sample was selected using a purposive sampling technique, with the final number of observations after the outlier test being 125. This study used multiple linear regression analysis processed with SPSS 21. The results of this study concluded that profitability affected tax avoidance. Meanwhile, the age of the company and thin capitalization do not affect tax avoidance. The implications of this study indicate the need for increased supervision from investors and the government on tax avoidance practices by companies so that they do not have an impact on reducing tax revenue for the state, especially oversight of companies with greater profitability. Keywords: Tax Avoidance, Firm Age, Profitability, Thin Capitalization

Item Type:	Thesis (Sarjana)
Additional Information:	1). Nuramalia Hasanah,M.Ak ; 2). Hafifah Nasution, SE, M.S.Ak
Subjects:	Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 20722 not found.
Date Deposited:	18 Sep 2023 04:41
Last Modified:	18 Sep 2023 04:41
URI:	http://repository.unj.ac.id/id/eprint/42523

Actions (login required)

View Item