| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Zainudin, Zaka Qodri |
|
| dc.creator |
Halimatusadiah, Elly |
|
| dc.creator |
Sofianty, Diamonalisa |
|
| dc.date |
2019-08-10 |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/18812 |
|
| dc.description |
Abstract.Tax Avoidance is any form of activity that gives effect to tax obligations, whether activities are allowed by tax or special activities to reduce taxes. This study aims to determine the effect of profitability and leverage on tax avoidance. The research method used is descriptive verifikative research method quantitative approach. The population selected in this study were 43 manufacturing companies of various industrial sectors which were listed on the Indonesia Stock Exchange for 3 years in 2015-2017 using a purposive sampling method, in order to obtain a sample of 14 companies that met the criteria. Data were analyzed using multiple regression and hypothesis testing using the f test and t test. The results of this study indicate that (1) profitability affects tax avoidance (2) leverage affects tax avoidance.Keywords: Profitability, Leverage, Tax AvoidanceAbstrak. Tax Avoidance merupakan segala bentuk kegiatan yang memberikan efek terhadap kewajiban pajak, baik kegiatan diperbolehkan oleh pajak atau kegiatan khusus untuk mengurangi pajak. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan leverage terhadap tax avoidance. Metode penelitian yang digunakan yaitu metode penelitian deskriptif verifikatif dengan pendekatan kuantitatif. Populasi yang dipilih pada penelitian ini yaitu 43 perusahaan manufaktur sektor aneka industri yang listing di Bursa Efek Indonesia selama 3 tahun pada tahun 2015-2017 dengan menggunakan metode purposive sampling, sehingga diperoleh sampel 14 perusahaan yang memenuhi kriteria. Data di analisis menggunakan regresi berganda dan uji hipotesis menggunakan uji f dan uji t. Hasil penelitian ini menunjukan bahwa (1) profitabilitas berpengaruh terhadap tax avoidance (2) leverage berpengaruh terhadap tax avoidance.Kata kunci: Profitabilitas, Leverage, Tax Avoidance |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/18812/pdf |
|
| dc.rights |
Copyright (c) 2019 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 5, No 2, Prosiding Akuntansi (Agustus, 2019); 465-471 |
|
| dc.source |
Prosiding Akuntansi; Vol 5, No 2, Prosiding Akuntansi (Agustus, 2019); 465-471 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Profitability, Leverage, Tax Avoidance |
|
| dc.title |
Pengaruh Profitabilitas dan Leverage terhadap Tax Avoidance |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|