Monika, Ryan and ., Adi Rizfal Efriadi, S.E, M.Si (2022) Pengaruh Leverage, Profitabilitas dan Dewan Komisaris Independen Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020). ITB Ahmad Dahlan Jakarta, Jakarta.
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Abstract
Ryan Monika 2018124350058.Pengaruh Leverage,Profitabilitas dan Dewan Komisaris Independen terhadap Penghindaran Pajak (Tax Avoidane) Studi Empiris pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2017-2020)Adi Rizfal Efriadi S.E, M.S.i. Tujuan penelitian ini yaitu untuk mengukur tax avoidane menggunakan CETR ,untuk mengukur Profitabilitas menggunakan ROA, untuk mengukur Leverage menggunakan DER,dan untuk mengukur Dewan komisaris Indepnden menggunakan DKI studi pada perusahaan Property dan Real Estate tahun 2017-2020.Desain studi penelitian ini adalah dengan memakai desain penelitian kuantitatif dengan Regresi Linear Berganda. Penlitian ini memakai data yang penulis unduh dari laporan keuangan perusahaan Property dan Real Estate yang ada di Bursa Efek Indonesia ( BEI) periode 2017 sampai 2020 memakai situs resmi dari BEI yaitu www.idx.co.id.Dan dalam uji analisis linier berganda terdapat berbagai uji diantaranya yaitu uji asumsi klasik, uji analisis regresi linier berganda, uji hipotesis dan uji koefisien determinasi. Dengan menggunakan Software IBM SPSS versi 26.0 .Berdasarkan Analisis Penelitian ini menghasilkan simpulan sebagai Berikut :Bahwa X1 yaitu Leverage Negatif dan Signifikan terhadap Penghindaran pajak karena berdasarkan Uji Hipotesis t nilai signifikasi 0,282 yang berarti lebih besari dari 0,05. Bahwa X2 yaitu Profitabilitas Positif dan Signifikan terhadap Penghindaran Pajak karena berdasarkan Uji Hipotesis t nilainya Signifikasi 0,016 yang berarti lebih kecil dari 0,05. Bahwa X3 yaitu Dewan Komisaris Independen Positif dan Signifikan terhadap Penghindaran Pajak karena berdasarkan Uji Hipotesis t nilainya Signifikasi 0,017 yang berarti lebih kecil dari 0,05.
Kata Kunci :Leverage,Profitabilitas,Dewan Komisaris Independen,Tax Avoidance.
ABSTRACT
Ryan Monika 2018124350058.Effect of Leverage, Profitability and Independent Board of Avoidane Empirical Studies on Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2017-2020) Adi Rizfal Efriadi S.E M.S.i The design of this research study is to use a quantitative research design with Multiple Linear Regression. This research uses financial data that the author downloads from reports of Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2020 using the official website of the IDX, namely www.idx.co.id.And in the multiple linear analysis test, there are various tests including the classical assumption test, multiple linear regression analysis test, hypothesis testing and the coefficient of determination test. By using IBM SPSS Software version 26.0.Based on the analysis of this study, the conclusions are as follows: That X1 is Negative and Significant Leverage on Tax Avoidance because based on the t Hypothesis Test, the significance value is 0.282, which means it is greater than 0.05. X2 is Positive and Significant Profitability on Tax Avoidance because based on the t Hypothesis Test the significance value is 0.016 which means it is smaller than 0.05. That X3 is the Independent Board of Commissioners is Positive and Significant to Tax Avoidance because based on the t Hypothesis Test, the significance value is 0.017, which means it is smaller than 0.05.
Keywords: Leverage, Profitability, Independent Board of Commissioners, Tax Avoidance
Item Type: | Other |
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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: | 24 Feb 2025 08:03 |
Last Modified: | 24 Feb 2025 08:03 |
URI: | https://repository.itb-ad.ac.id/id/eprint/397 |