PENGARUH SALES GROWTH, PROFITABILITAS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Manufaktur Sektor Industi Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

SILVA, VINELLA REBICA (2020) PENGARUH SALES GROWTH, PROFITABILITAS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Manufaktur Sektor Industi Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine and analyze The Effect of Sales Growth, Profitability and Capital Intensity against Tax Avoidance. The object of this research is the manufacturing companies of consumer goods industry sector which are listed on the Indonesia Stock Exchange in the period 2015-2017. The sample of this research was obtained using purposive sampling method, which only 18 companies were taken that met the criteria from total 43 manufacturing companies of consumer goods industry sector. So we get 54 data that are used as research samples. The analysis model used in this research is the panel data regression analysis model. The results showed that sales growth had no effect on tax avoidance, while profitability and capital intensity negatively affect tax avoidance. Keywords: Sales Growth, Profitability, Capital Intensity, Tax Avoidance Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Sales Growth, Profitabilitas dan Capital Intensity terhadap Tax Avoidance. Objek penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Sampel penelitian ini diperoleh dengan menggunakan metode purposive sampling, dimana hanya diambil 18 perusahaan yang memenuhi kriteria dari total 43 perusahaan manufaktur sektor industri barang konsumsi. Sehingga didapat 54 data yang digunakan sebagai sampel penelitian. Model analisis yang digunakan dalam penelitian ini adalah model analisis regresi data panel. Hasil penelitian menunjukkan bahwa sales growth tidak berpengaruh terhadap tax avoidance, sedangkan profitabilitas dan capital intensity berpengaruh negatif terhadap tax avoidance. Kata kunci: Sales Growth, Profitabilitas, Capital Intensity, Tax Avoidance

Item Type: Thesis (S1)
NIM: 43215110010
Uncontrolled Keywords: Sales Growth, Profitabilitas, Capital Intensity, Tax Avoidance
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
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 > 657.42 Cost Accounting/Akuntansi Biaya
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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 14 Jan 2020 04:31
Last Modified: 14 Jan 2020 04:31
URI: http://repository.mercubuana.ac.id/id/eprint/53471

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