<mets:mets OBJID="eprint_32676" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-09-14T20:26:24Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>EPrints Universitas Amikom Yogyakarta</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_32676_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN&#13;
PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN&#13;
LQ45 DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2024 &#13;
(Studi Empiris pada Perusahaan yang Terdaftar di LQ45 Tahun 2020-2024)</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Yuni</mods:namePart><mods:namePart type="family">Lay</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan&#13;
ukuran perusahaan terhadap praktik tax avoidance pada perusahaan yang tergabung dalam&#13;
Indeks LQ45 di Bursa Efek Indonesia. Latar belakang penelitian ini di dasari oleh pentingnya&#13;
penerimaan pajak sebagai sumber utama pendapatan negara serta kecenderungan perusahaan&#13;
untuk melakukan penghindaran pajak guna memaksimalkan laba setelah pajak. Perusahaan&#13;
LQ45 di pilih sebagai objek penelitian karena dianggap mewakili kinerja keuangan yang stabil,&#13;
likuid, serta memiliki tata kelola yang relatif lebih baik dibandingkan perusahaan lain di pasar&#13;
modal Indonesia. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan data&#13;
sekunder berupa laporan keuangan tahunan perusahaan LQ45 yang dipublikasikan melalui&#13;
Bursa Efek Indonesia selama periode 2020-2024. Variabel independen yang digunakan&#13;
meliputi profitabilitas yang diproksikan dengan Return on Assets (ROA), leverage yang&#13;
diproksikan dengan Debt to Equity Ratio (DER), serta ukuran perusahaan yang diproksikan&#13;
dengan Logaritma Natural (LN) total aset. Variabel dependen dalam penelitian ini adalah tax&#13;
avoidance yang diproksikan melalui Effective Tax Rate (ETR). Analisis data dilakukan&#13;
menggunakan regresi data panel untuk mengetahui hubungan antara variabel independen dan&#13;
dependen. Hasil penelitian diharapkan dapat memberikan gambaran empiris mengenai faktorfaktor&#13;
yang&#13;
memengaruhi&#13;
praktik&#13;
&#13;
tax avoidance pada perusahaan besar di Indonesia. Selain&#13;
itu, penelitian ini juga diharapkan memberikan kontribusi bagi pemerintah dalam merumuskan&#13;
kebijakan perpajakan yang lebih efektif, serta memberikan masukan bagi investor dalam&#13;
menilai kinerja dan risiko perusahaan yang terdaftar dalam Indeks LQ45.</mods:abstract><mods:classification authority="lcc">657 Akuntansi</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8061">2026-05-08</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas AMIKOM Yogyakarta;Fakultas Ekonomi &amp; Sosial</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_32676"><mets:rightsMD ID="rights_eprint_32676_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
<p xmlns="http://www.w3.org/1999/xhtml"><strong>For work being deposited by its own author:</strong> 
In self-archiving this collection of files and associated bibliographic 
metadata, I grant EPrints Universitas Amikom Yogyakarta the right to store 
them and to make them permanently available publicly for free on-line. 
I declare that this material is my own intellectual property and I 
understand that EPrints Universitas Amikom Yogyakarta does not assume any 
responsibility if there is any breach of copyright in distributing these 
files or metadata. (All authors are urged to prominently assert their 
copyright on the title page of their work.)</p>

<p xmlns="http://www.w3.org/1999/xhtml"><strong>For work being deposited by someone other than its 
author:</strong> I hereby declare that the collection of files and 
associated bibliographic metadata that I am archiving at 
EPrints Universitas Amikom Yogyakarta) is in the public domain. If this is 
not the case, I accept full responsibility for any breach of copyright 
that distributing these files or metadata may entail.</p>

<p xmlns="http://www.w3.org/1999/xhtml">Clicking on the deposit button indicates your agreement to these 
terms.</p>
    </mods:useAndReproduction></mets:xmlData></mets:mdWrap></mets:rightsMD></mets:amdSec><mets:fileSec><mets:fileGrp USE="reference"><mets:file ID="eprint_32676_326097_1" SIZE="1266485" OWNERID="https://eprints.amikom.ac.id/id/eprint/32676/8/COVER.pdf" MIMETYPE="application/pdf"><mets:FLocat LOCTYPE="URL" xlink:type="simple" xlink:href="https://eprints.amikom.ac.id/id/eprint/32676/8/COVER.pdf"></mets:FLocat></mets:file></mets:fileGrp><mets:fileGrp USE="reference"><mets:file ID="eprint_32676_326090_1" SIZE="500843" OWNERID="https://eprints.amikom.ac.id/id/eprint/32676/1/BAB%20I.pdf" MIMETYPE="application/pdf"><mets:FLocat LOCTYPE="URL" xlink:type="simple" xlink:href="https://eprints.amikom.ac.id/id/eprint/32676/1/BAB%20I.pdf"></mets:FLocat></mets:file></mets:fileGrp><mets:fileGrp USE="reference"><mets:file ID="eprint_32676_326091_1" SIZE="941836" OWNERID="https://eprints.amikom.ac.id/id/eprint/32676/2/BAB%20II.pdf" MIMETYPE="application/pdf"><mets:FLocat LOCTYPE="URL" xlink:type="simple" xlink:href="https://eprints.amikom.ac.id/id/eprint/32676/2/BAB%20II.pdf"></mets:FLocat></mets:file></mets:fileGrp><mets:fileGrp USE="reference"><mets:file ID="eprint_32676_326092_1" SIZE="772249" OWNERID="https://eprints.amikom.ac.id/id/eprint/32676/3/BAB%20III.pdf" MIMETYPE="application/pdf"><mets:FLocat LOCTYPE="URL" xlink:type="simple" xlink:href="https://eprints.amikom.ac.id/id/eprint/32676/3/BAB%20III.pdf"></mets:FLocat></mets:file></mets:fileGrp><mets:fileGrp USE="reference"><mets:file ID="eprint_32676_326093_1" SIZE="956566" OWNERID="https://eprints.amikom.ac.id/id/eprint/32676/4/BAB%20IV.pdf" MIMETYPE="application/pdf"><mets:FLocat LOCTYPE="URL" xlink:type="simple" xlink:href="https://eprints.amikom.ac.id/id/eprint/32676/4/BAB%20IV.pdf"></mets:FLocat></mets:file></mets:fileGrp><mets:fileGrp USE="reference"><mets:file ID="eprint_32676_326094_1" SIZE="133782" OWNERID="https://eprints.amikom.ac.id/id/eprint/32676/5/BAB%20V.pdf" MIMETYPE="application/pdf"><mets:FLocat LOCTYPE="URL" xlink:type="simple" xlink:href="https://eprints.amikom.ac.id/id/eprint/32676/5/BAB%20V.pdf"></mets:FLocat></mets:file></mets:fileGrp><mets:fileGrp USE="reference"><mets:file ID="eprint_32676_326095_1" SIZE="1382008" OWNERID="https://eprints.amikom.ac.id/id/eprint/32676/6/Daftar%20Pustaka%20dan%20Lampiran.pdf" MIMETYPE="application/pdf"><mets:FLocat LOCTYPE="URL" xlink:type="simple" xlink:href="https://eprints.amikom.ac.id/id/eprint/32676/6/Daftar%20Pustaka%20dan%20Lampiran.pdf"></mets:FLocat></mets:file></mets:fileGrp><mets:fileGrp USE="reference"><mets:file ID="eprint_32676_326096_1" SIZE="668119" OWNERID="https://eprints.amikom.ac.id/id/eprint/32676/7/Publikasi.pdf" MIMETYPE="application/pdf"><mets:FLocat LOCTYPE="URL" xlink:type="simple" xlink:href="https://eprints.amikom.ac.id/id/eprint/32676/7/Publikasi.pdf"></mets:FLocat></mets:file></mets:fileGrp></mets:fileSec><mets:structMap><mets:div DMDID="DMD_eprint_32676_mods" ADMID="TMD_eprint_32676"><mets:fptr FILEID="eprint_32676_document_326097_1"></mets:fptr><mets:fptr FILEID="eprint_32676_document_326090_1"></mets:fptr><mets:fptr FILEID="eprint_32676_document_326091_1"></mets:fptr><mets:fptr FILEID="eprint_32676_document_326092_1"></mets:fptr><mets:fptr FILEID="eprint_32676_document_326093_1"></mets:fptr><mets:fptr FILEID="eprint_32676_document_326094_1"></mets:fptr><mets:fptr FILEID="eprint_32676_document_326095_1"></mets:fptr><mets:fptr FILEID="eprint_32676_document_326096_1"></mets:fptr></mets:div></mets:structMap></mets:mets>