ANDRIYANI, LIES (2020) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Consumer Goods Industry yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh Ukuran Perusahaan, Leverage, Dan Pertumbuhan Penjualan terhadap Penghindaran Pajak. Penelitian ini dilakukan pada perusahaan sektor consumer goods industry yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2015-2018. Sample penelitian ini berjumlah 100 data dari sektor consumer goods industry di Bursa Efek Indonesia (BEI) dengan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah regresi berganda. Statistik uji-t dilakukan sebelum analisis persamaan regresi berganda, pada tahap pertama asumsi klasik diuji yang terdiri dari normalitas, multikolinieritas, heteroskedastisitas, dan autokorelasi. Kata kunci: Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan, Penghindaran Pajak This study aims to examine the effect of firm size, leverage, and sales growth on tax avoidance. This research was conducted at the consumer goods industry sector company on the Indonesia stock exchange during the period 2015-2018. The sample of this study amounted to 100 data from the consumer goods industry sector on the Indonesia stock exchange using the purposive sampling method. The analytical method used is multiple regression equation, in the first stage the classical assumptions were tested which consisted of normality, multicolliniearity, heteroscedasticity, and autocorrelation. Keywords : Firm size, Leverage, Sales growth, and Tax Avoidance
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 20 036 |
| NIM/NIDN Creators: | 43216010170 |
| Additional Information: | Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan, Penghindaran Pajak |
| 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: | 31 Jan 2022 03:27 |
| Last Modified: | 03 Feb 2022 03:44 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/55013 |
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