ANGGRAENI, DEWY LYDIA (2017) PENGARUH UKURAN PERUSAHAAN, LAVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE( Studi Empiris Pada Perusahaan LQ 45 Yang Terdapat Di Bursa Efek Indonesia Periode 2012-2015 )h. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, leverage dan pertumbuhan penjualan terhadap tax avoidance. Penelitian ini difokuskan pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2015. Jumlah pengamatan sebanyak 72 sampel penelitian yang diperoleh dengan metode nonprobability sampling yaitu teknik purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa ukuran perusahaan, leverage dan pertumbuhan penjualan berpengaruh signifikan terhadap tax avoidance. Hal ini berarti bahwa semakin tinggi ukuran perusahaan, leverage dan pertumbuhan penjualan akan menyebabkan meningkatnya tax avoidance.This study aimed to examine the effect of firm size, leverage and sales growth against tax avoidance. This study focused on companies LQ 45 listed in the Indonesia Stock Exchange (BEI) in the period 2012-2015. Number of observations as much as 72 sample obtained by the method nonprobability sampling purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis The analysis showed that the company's size, leverage and sales growth positive significant effect on tax avoidance. This means that the higher the firm's size, leverage and sales growth will result in increased tax avoidance.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 17 106 |
| NIM/NIDN Creators: | 43212120068 |
| Uncontrolled Keywords: | Tax Avoidance, Ukuran Perusahaan, Leverage, dan pertumbuhan Penjualan |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 09 Mar 2017 15:06 |
| Last Modified: | 17 Feb 2024 09:33 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/33192 |
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