Nailah, Shafira (2025) ANALISIS KINERJA KEUANGAN DAN PRAKTIK TAX AVOIDANCE DI PERUSAHAAN STARTUP DAN PERUSAHAAN ESTABLISHED YANG TERDAFTAR DI BURSA EFEK INDONESIA. FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan terhadap tax avoidance pada perusahaan start-up dan established sektor teknologi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Kinerja keuangan dalam penelitian ini diproksikan dengan Return on Assets (ROA) dan Debt to Equity Ratio (DER) sedangkan tax avoidance diproksikan dengan Effective Tax Rate (ETR). Penelitian ini menggunakan metode kuantitatif dengan pendekatan komparatif. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Analisis data dilakukan dengan uji Mann-Whitney U dan regresi linear berganda menggunakan aplikasi SPSS. Hasil penelitian menunjukkan profitabilitas dan leverage perusahaan established lebih tinggi dari perusahaan start-up tetapi tax avoidance di perusahaan established lebih rendah dari perusahaan start-up, serta profitabilitas dan leverage berpengaruh signifikan terhadap tax avoidance. Kata Kunci: Kinerja keuangan, tax avoidance, profitabilitas, leverage, start-up, established. This study aims to examine the effect of financial performance on tax avoidance in start-up and established technology companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Financial performance in this study is proxied by Return on Assets (ROA) and Debt to Equity Ratio (DER), while tax avoidance is proxied by Effective Tax Rate (ETR). This study employs a quantitative method with a comparative approach. The sampling technique used is purposive sampling. Data analysis was conducted using the Mann-Whitney U test and multiple linear regression using SPSS software. The results of the study indicate that profitability and leverage are higher in established companies than in start-up companies, but tax avoidance is lower in established companies than in start-up companies. Additionally, profitability and leverage significantly influence tax avoidance. Keywords: Financial performance, tax avoidance, profitability, leverage, start-up, established.
| Item Type: | Other |
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| Subjects: | ?? 330 ?? ?? 331 ?? ?? 332 ?? |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 2506906464 Digilib |
| Date Deposited: | 16 Jun 2025 08:17 |
| Last Modified: | 16 Jun 2025 08:17 |
| URI: | http://digilib.unila.ac.id/id/eprint/88770 |
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