THE EFFECT OF PROFIBILITY AND LEVERAGE ON TAX AVOIDANCE (Study of Agricultural Sector Companies in the Plantation Sub-Sector Listed on the Indonesia Stock Exchange)
Kata Kunci:
Profitability, leverage, tax avoidanceAbstrak
This study aim was to see whether profitability and leverage had an impact toward tax avoidance. The data used in this study were secondary data taken from the financial statements of agricultural sector plantation companies listed on the Indonesia Stock Exchange in 2015-2018. This study used descriptive analysis, linear regression and significant test.
The results of this study indicated that profitability in agricultural sector plantation companies had a significant effect on tax avoidance. Likewise, leverage had a significant effect on tax avoidance, but the simultaneous test measurement of profitability and leverage on tax avoidance did not have a significant effect on tax avoidance.
Referensi
Amri. Q. (2018). RSPO Indonesia Dituding hindari Pajak Rp.8 miliar/tahun. Retrived from https://sawitindonesia.com/rspo-indonesia-dituding-hindari-pembayaran-pajak-rp-8-miliar-tahun.
Amri. N. F. (2016). Analisis Laporan Keuangan-analsis Bisnis. Retrived from https://www.e-akuntansi.com/analisis-laporan-keuangan-analisis-bisnis/.
Ghozali, I. (2016). Aplikasi Analisis Multivariete dengan Program IBM SPSS.
Semarang: Badan Penerbit Universitas Diponegoro.
Hery (2016). Analisis Laporan Keuangan-Integrated and Comprehensive Edition : pengertian profitabilitas. Jakarta : PT Grasindo.
Harahap, S. S. (2018). Analisis Kritis atas Laporan Keuangan. Depok : PT.RajaGrafindo Persada.
Husman, Saud dan Eni P. (2012). Dasar-dasar Manajemen Keuangan. Yogyakarta: UPP AMP YKPN
Jumingan (2017). Analisi Laporan Keuangan : Pengertian Leverage. Jakarta : PT.Bumi aksara.
Kasmir (2018). Analsis Laporan Keuangan. Depok : PT.RajaGrafindo persada.
Kartini U. (2018). Pengaruh Tax Amnesty dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Kabupaten Purwoerejo pada tahun 2016. Pengertian perpajakan. Universitas negeri Yogyakarta. (skripsi)
Kasmir (2008). Analsis Laporan Keuangan. Bumi aksara : Jakarta
Noor, Juliansyah (2012). Metodologi penelitian. Jakarta: Kencana Prenada Media Group
Pohan, Chairil, A. (2017). Perpajakan Indonesia teori dan kasus : pengertian pajak. Mitrawacana media.
Sugiono and Untung (2016). Panduan Praktis Dasar Analisa Laporan Keuangan Edisi Revisi. Jakarta : PT Grasindo.
Sugiyono (2014). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta
Sujarweni. W (2019). Analisis Laporan Keuangan Teori,Aplikasi,dan Hasil Penelitian. Yogyakarta : Pustaka Baru Press
Sukamulia, S. (2019). Analisi Laporan Keuangan Sebagai Dasar Pengambilan Keputusan Investasi, Yogyakarta : Andi yogyakarta
Sujarweni. V W (2015). Statistic Parametik Untuk Bisnis dan Ekonomi. Yogyakarta: Pustaka Baru Press
Thomas S (2017). Pedoman Perpajakan yang Lengkap Berdasarkan Undang-undang Terbaru edisi kelima. Jakarta : PT. Indeks
Yuwindasari, P. (2018). Mengenal Penghindaran Pajak (Tax Avoidance). Retrived from https://www.jtanzilco.com/blog/detail/950/slug/mengenal-penghindarn-pajak-tax-avoidance
Wiratna (2017). Analisis laporan keuangan. Yogyakarta : Pustala Baru Press
Zulbiadi (2019) . Analisis Fundamental,Ilmu Investasi, Tutorial Saham. Retrived from https://analis.co.id/roe-return-on-equity.html
