PENGARUH KINERJA KEUANGAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUB SEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020 - 2024

Anggita, Ninda (2025) PENGARUH KINERJA KEUANGAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUB SEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020 - 2024. S-1 thesis, 021008 Universitas Tridinanti Palembang.

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Abstract

This study aims to determine the effect of Return on Equity (ROE), Debt to Equity Ratio (DER), and Current Ratio (CR) on tax avoidance. The population in this study consists of 14 plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling method, resulting in 7 companies that met the specified criteria. The type of data used is secondary data obtained from the companies’ annual financial statements. The analytical method used in this study is multiple linear regression analysis. The results show that simultaneously, ROE, DER, and CR have a significant effect on tax avoidance. Partially, ROE and DER have a significant effect on tax avoidance, while CR does not have a significant effect on tax avoidance in plastic and packaging sub-sector companies listed on the IDX for the 2020–2024 period. Keywords: Return on Equity (ROE), Debt to Equity Ratio (DER), Current Ratio (CR), Tax avoidance.

Item Type: Thesis (S-1)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Ny NINDA ANGGITA
Date Deposited: 08 Sep 2025 04:41
Last Modified: 08 Sep 2025 04:41
URI: http://repository.univ-tridinanti.ac.id/id/eprint/10443

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