Pengaruh Leverage, Kompensasi Rugi Fiskal dan Manajemen Laba Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020)

Mukti, Aditiya and ., Mulia Alim, S.E., M.Si (2022) Pengaruh Leverage, Kompensasi Rugi Fiskal dan Manajemen Laba Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020). ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

ADITIYA WIBAWA MUKTI. Pengaruh Leverage, Kompensasi Rugi Fiskal Dan Manajemen Laba Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2016 – 2020). Di bawah bimbingan MULIA ALIM.

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh leverage, kompensasi rugi fiskal dan manajemen laba terhadap penghindaran pajak pada perusahaan manufaktur sub sektor otomotif dan komponen yang terdaftar di BEI periode 2016-2020. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor otomotif dan komponen yang terdaftar di BEI periode 2016-2020. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan diperoleh 9 perusahaan manufaktur dengan periode pengamatan selama 5 tahun sehingga didapat 45 unit sampel dalam penelitian ini. Penelitian ini menggunakan uji analisis regresi linier berganda dan data diolah menggunakan software SPSS 25. Hasil penelitian menunjukan bahwa leverage dan kompensasi rugi fiskal berpengaruh positif signifikan terhadap penghindaran pajak. Sementara itu, manajemen laba berpengaruh negatif dan tidak signifikan pada penghindaran pajak.

Kata Kunci : leverage, kompensasi rugi fiskal, manajemen laba, penghindaran pajak

ABSTRACT
ADITIYA WIBAWA MUKTI. The Effect of Leverage, Fiscal Loss Compensation and Earnings Management on Tax Avoidance (Empirical Study on Manufacturing Companies in the Automotive Sub-Sector and Components Listed on the Indonesia Stock Exchange for the Period 2016 – 2020). Under the guidance of MULIA ALIM.

This study aims to determine the effect of leverage, fiscal loss compensation and earnings management on tax avoidance in automotive and component manufacturing sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The population in this study is the automotive and component sub-sector manufacturing companies listed on the IDX for the 2016-2020 period. The sampling technique used was purposive sampling and obtained 9 manufacturing companies with an observation period of 5 years so that 45 samples were obtained in this study. This study uses multiple linear regression analysis and the data is processed using SPSS 25 software. The results show that leverage and fiscal loss compensation have a significant positive effect on tax avoidance. Meanwhile, earnings management has a negative and insignificant effect on tax avoidance.

Keyword : leverage, fiscal loss compensation, earnings management, tax avoidance

Item Type: Other
Subjects: N Fine Arts > NK Decorative arts Applied arts Decoration and ornament
N Fine Arts > NX Arts in general
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Khalifafachri Albi
Date Deposited: 19 Feb 2025 02:44
Last Modified: 19 Feb 2025 02:44
URI: http://repository.itb-ad.ac.id/id/eprint/276

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