Pengaruh Return On Assets, Leverage, Ukuran Perusahaan, Kompensasi Rugi Fiskal dan Penghindaran Pajak

Winnie, Winnie (2018) Pengaruh Return On Assets, Leverage, Ukuran Perusahaan, Kompensasi Rugi Fiskal dan Penghindaran Pajak. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Tujuan penelitian ini dilakukan yaitu untuk menganalisis variabel-variabel yang dapat memicu terjadinya penghindaran pajak. Dalam penelitian ini menggunakan return on assets, leverage, ukuran perusahaan, kompensasi rugi fiskal dan kepemilikan institusi yang sebagai variabel independen. Penelitian ini menggunakan metode purposive sampling dengan data penelitian yang bersumber dari seluruh perusahaan di Bursa Efek Indonesia (BEI). Objek penelitian ini terdiri dari 537 perusahaan dari periode 2012 hingga periode 2016. Dalam penelitian ini menggunakan aplikasi software SPSS (Statistical Product and Service Solutions) versi 22.0 untuk menguji outlier dan statistik deskriptif dan aplikasi software Eviews (Econometric Views) versi 7.1 untuk mengolah analisis data regresi panel setelah outlier. Hasil dalam penelitian ini membuktikan bahwa return on assets dan leverage mempunyai pengaruh secara signifikan positif terhadap penghindaran pajak, sedangkan ukuran perusahaan, kompensasi rugi fiskal dan kepemilikan institusi tidak mempunyai pengaruh terhadap penghindaran pajak. Kata kunci : penghindaran pajak, return on assets, leverage, ukuran perusahaan, kompensasi rugi fiskal dan kepemilikan institusi. ********************************************************************** The purpose of this study was conducted to analyze the variables that can trigger the occurrence of tax evasion. In this research use return on assets, leverage, company size, fiscal loss compensation and institutional ownership as independent variable. This research uses purposive sampling method with research data that come from all companies in Bursa Efek Indonesia (BEI). The object of this study consisted of 537 companies from 2012 to 2016. In this study used SPSS (Statistical Product and Service Solutions) software version 22.0 to test out the outliers and descriptive statistics and software applications Eviews (Econometric Views) version 7.1 to process data analysis regression panel after outlier. The results in this study prove that return on assets and leverage have a significantly positive influence on tax avoidance, while firm size, fiscal loss compensation and institutional ownership have no effect on tax avoidance. Keywords : tax avoidance, return on assets, leverage, company size, fiscal loss compensation and institutional ownership.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: tax avoidance, return on assets, leverage, company size, fiscal loss compensation and institutional ownership
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 14 Mar 2019 09:55
Last Modified: 05 Oct 2020 09:20
URI: http://repository.uib.ac.id/id/eprint/1278

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