| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Syah, Muhammad |
|
| dc.creator |
Halimatusadiah, Elly |
|
| dc.date |
2021-01-19 |
|
| dc.date.accessioned |
2021-03-15T04:00:58Z |
|
| dc.date.available |
2021-03-15T04:00:58Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/25244 |
|
| dc.identifier |
10.29313/.v7i1.25244 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29472 |
|
| dc.description |
Abstract. Tax avoidance is one of the ways companies avoid taxes without violating applicable laws. This study aims to determine the effect of profitability and leverage on tax avoidance. Profitability is measured using the Return on Assets (ROA) ratio. Leverage is measured using the Debt To Total Asset Ratio (DAR). Tax avoidance is measured using the Effective Tax Rate (ETR). This study uses secondary data. The research method used in this research is descriptive with a quantitative approach. The population in this study were mining companies listed on the Indonesia Stock Exchange (IDX) for 3 years, 2017–2019. The research sample used purposive sampling method in order to obtain 14 sample companies. Hypothesis testing is used in this study using multiple regression analysis. The results of hypothesis testing show that profitability has a positive effect on tax avoidance and leverage has a negative effect on tax avoidance. It is suggested for further research purposes to use other factors that are thought to affect tax avoidance such as company size, capital intensity, etc.Keywords—leverage, profitability, tax avoidance.Abstrak. Tax avoidance adalah salah satu cara perusahaan menghindari pajak tanpa melanggar peraturan undang–undang yang berlaku. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan leverage terhadap tax avoidance. Profitabilitas diukur menggunakan rasio Return On Asset (ROA). Leverage diukur dengan menggunakan Debt To Total Asset Ratio (DAR). Tax avoidance diukur menggunakan Effective Tax Rate (ETR). Penelitian ini menggunakan data sekunder. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama 3 tahun yakni 2017–2019. Sampel penelitian ini menggunakan metode purposive sampling sehingga diperoleh 14 sampel perusahaan. Pengujian hipotesis digunakan dalam penelitian ini menggunakan analisis regresi berganda. Hasil pengujian hipotesis menunjukan bahwa profitabilitas berpengaruh positif terhadap tax avoidance dan leverage berpengaruh negatif terhadap tax avoidance. Disarankan untuk kepentingan penelitian selanjutnya untuk menggunakan faktor–faktor lain yang diduga akan mempengaruhi tax avoidance seperti ukuran perusahaan, intensitas modal dll.Kata kunci: leverage, profitabilitas, 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/25244/pdf |
|
| dc.rights |
Copyright (c) 2021 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 7, No 1, Prosiding Akuntansi (Februari, 2021); 25-30 |
|
| dc.source |
Prosiding Akuntansi; Vol 7, No 1, Prosiding Akuntansi (Februari, 2021); 25-30 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v7i1 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
leverage, profitabilitas, 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 |
Deskriftif Verifikatif |
|