APRILIA, INDRI (2020) PENGARUH PROFITABILITAS, LEVERAGE, DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manfaktur Sektor Industri Dasar & Kimia yang listing di Bursa Efek Indonesia (BEI) 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine how much influence the profitability, leverage and sales growth have on tax avoidance. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2018 period. This company uses purposive sampling to collect and sort data. The sample that was fulfilled in this study were 23 companies with 3 years of observation. Hypotheses are tested using determinant coefficients (R2), simultaneous F, tststistics, and multiple linear regression. The results showed that profitability had a negative effect on tax avoidance. Leverage has no effect on tax avoidance. Sales growth does not influence tax avoidance. Keywords: Tax Avoidance, Profitability, Leverage, Sales Growth Penelitian ini bertujuan untuk mengetahui berapa besarnya pengaruh profitabilitas, leverage, dan pertumbuhan penjualan terhadap tax avoidance. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018. Perusahaan ini menggunnakan purposive sampling untuk mengumpulkan dan mengurutkan data. Sampel yang dipenuhi dalam penelitian ini adalah 23 perusahaan dengan 3 tahun pengamatan. Hipotesis diuji dengan menggunakan koefisien determinsai (R2), simultan F, ststistik t, dan regresi linier berganda. Hasil penelitian menunjukan bahwa profitabilitas berpengaruh negatif terhadap tax avoidance. Leverage tidak berpengaruh terhadap terhadap tax avoidance. Pertumbuhan Penjualan tidak pengaruh terhadap tax avoidance. Kata Kunci : Tax Avoidance, Profitabilitas, Leverage, Pertumbuhan Penjualan.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 20 041 |
| NIM/NIDN Creators: | 43216010117 |
| Additional Information: | Tax Avoidance, Profitabilitas, Leverage, Pertumbuhan Penjualan. |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu 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: | Dede Muksin Lubis |
| Date Deposited: | 30 Jan 2022 12:32 |
| Last Modified: | 03 Feb 2022 03:47 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54966 |
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