Pengaruh profitabilitas leverage likuiditas dan biaya operasional terhadap tax avoidance pada perusahaan telekomunikasi
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Agustina Suparyati
Kata Kunci : Profitability, Leverage, Liquidity, Operating Expenses, Tax Avoidance, Telecommunication Companies,
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_TA_IKU_025042101007_Halaman-Judul.pdf | 11 | |
| 2. | 2025_TA_IKU_025042101007_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_TA_IKU_025042101007_Surat-Hasil-Similaritas.pdf | 2 | |
| 4. | 2025_TA_IKU_025042101007_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_TA_IKU_025042101007_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2025_TA_IKU_025042101007_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_TA_IKU_025042101007_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_TA_IKU_025042101007_Bab-1.pdf | 8 | |
| 9. | 2025_TA_IKU_025042101007_Bab-2.pdf | 12 |
|
| 10. | 2025_TA_IKU_025042101007_Bab-3.pdf | 8 |
|
| 11. | 2025_TA_IKU_025042101007_Bab-4.pdf | 9 |
|
| 12. | 2025_TA_IKU_025042101007_Bab-5.pdf | 1 | |
| 13. | 2025_TA_IKU_025042101007_Daftar-Pustaka.pdf | 3 | |
| 14. | 2025_TA_IKU_025042101007_Lampiran.pdf | 7 |
|
P Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage,likuiditas, dan biaya operasional terhadap tax avoidance pada perusahaantelekomunikasi yang terdaftar di bursa efek indonesia (bei) selama periode 2020–2024. tax avoidance merupakan tindakan legal yang dilakukan perusahaan untukmenekan kewajiban pajak dengan memanfaatkan celah yang tersedia dalam peraturanperpajakan. variabel independen dalam penelitian ini terdiri dari profitabilitas yangdiukur menggunakan return on assets (roa), leverage dengan debt to equity ratio(der), likuiditas dengan current ratio (cr), dan biaya operasional menggunakanbopo. sementara itu, tax avoidance diukur dengan pendekatan book tax difference(btd)
T This study aims to analyze the influence of profitability, leverage, liquidity, andoperating expenses on tax avoidance in telecommunication companies listed on theindonesia stock exchange (idx) during the 2020–2024 period. tax avoidance refersto legal actions taken by companies to reduce tax liabilities by exploiting loopholeswithin prevailing tax regulations. the independent variables in this research includeprofitability measured by return on assets (roa), leverage by debt to equity ratio(der), liquidity by current ratio (cr), and operating expenses by the operatingexpenses to operating income ratio (bopo). tax avoidance is measured using thebook tax difference (btd) approach.
Info Koleksi Tugas Akhir
Universitas
Fakultas
Tahun Terbit
Subyek