PENGARUH LEVERAGE, SALES GROWTH, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2022)

FEBRIANA, INGGRIT (2025) PENGARUH LEVERAGE, SALES GROWTH, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of leverage, sales growth, and company size on tax avoidance. The data used in this study is secondary data accessed from www.idx.co.id. The population in this study are manufacturing companies in the consumer goods industry sector of the food and beverage sub sector listed on the Indonesia Stock Exchange in 2019–2022 period. Sampling was carried out using purposive sampling method and obtained a sample of 27 companies with a total observation data of 108 samples. The data analysis techniques used is multiple linear regression analysis using the SPSS 22 software. The results of this study show that leverage has a significant possitive effects on tax avoidance. Sales growth has a significant negative effects on tax avoidance. Company size have no significant effects on tax avoidance. Keywords: Leverage, Sales Growth, Company Size, Tax Avoidance Penelitian ini bertujuan untuk menganalisis pengaruh leverage, sales growth, dan ukuran perusahaan terhadap tax avoidance. Data yang digunakan dalam penelitian ini adalah data sekunder yang diakses dari www.idx.co.id. Populasi pada penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia periode 2019–2022. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling dan diperoleh sampel sebanyak 27 perusahaan dengan total data observasi sebanyak 108 data. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan aplikasi SPSS 22. Hasil penelitian menunjukkan bahwa leverage berpengaruh positif signifikan terhadap tax avoidance. Sales growth berpengaruh negatif signifikan terhadap tax avoidance. Ukuran perusahaan tidak berpengaruh signifikan terhadap tax avoidance. Kata Kunci: Leverage, Pertumbuhan Penjualan, Ukuran Perusahaan, Penghindaran Pajak.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43219110230
Uncontrolled Keywords: Leverage, Pertumbuhan Penjualan, Ukuran Perusahaan, Penghindaran Pajak.
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
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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 > 670 Manufacturing/Manufaktur, Pabrik-pabrik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 21 Jan 2026 02:04
Last Modified: 21 Jan 2026 02:04
URI: http://repository.mercubuana.ac.id/id/eprint/100669

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