PENGARUH SIZE, PROFITABILITAS, SALES GROWTH DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar Di BEI Tahun 2011-2016)

SAHIYA, PUTRI (2018) PENGARUH SIZE, PROFITABILITAS, SALES GROWTH DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar Di BEI Tahun 2011-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to influence of size, profitability, sales growth and institutional ownership on Tax avoidance. The data used in this research is secondary data obtained from the financial statements of manufacturing company of miscellaneous industry sector which listed on the Stock Exchange in period 2011-2016. The Sampling technique is purposive sampling. The sample used as many as 10 companies with the method of analysis used is multiple regression processed using SPSS version 23. Based on the result of tests performed in this study found, that size and profitability proxyed by return on asset have a significant effect on tax avoidance, while sales growth and institutional ownership proved have no significant effect on tax avoidance. Keywords: Size, Profitability, Sales growth, and Institutional Ownership, Tax avoidance Penelitian ini bertujuan untuk menganalisis pengaruh Size, Profitabilitas, Sales growth dan Kepemilikan institusional terhadap Tax avoidance. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode tahun 2011-2016. Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan metode purposive sampling. Total sampel yang digunakan berjumlah 10 perusahaan manufaktur dengan metode analisis yang digunakan adalah regresi berganda yang diolah menggunakan SPSS versi 23. Hasil dari penelitian ini menunjukkan bahwa size dan profitabilitas yang diproksikan dengan return on asset berpengaruh signifikan terhadap tax avoidance, sedangkan sales growth dan kepemilikan institusional terbukti tidak memiliki pengaruh yang signifikan terhadap tax avoidance. Kata kunci: Size, Profitabilitas, Sales growth, Kepemilikan Institusional, Tax avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 454
NIM/NIDN Creators: 43214110235
Uncontrolled Keywords: Size, Profitabilitas, Sales growth, Kepemilikan Institusional, Tax avoidance
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Dec 2018 03:15
Last Modified: 07 Jan 2019 06:36
URI: http://repository.mercubuana.ac.id/id/eprint/45931

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