AIGITA RAMADHANTY, NADYA (2020) PENGARUH PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Sub Sektor Industri Konsumsi Yang Terdaftar Di Bursa Efek Indonesia 2014-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Tujuan dari penelitian ini adalah untuk menguji Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Tax avoidance yang terdaftar di bursa efek Indonesia 2014 -2018. Pengambilan sampel dalam penelitian ini 15 yang terdaftar di bursa efek Indonesia 2014 - 2018 dengan metode purposive sampling. Data diperoleh dari laporan keuangan perusahaan yang telah dipublikasikan. Jumlah sampel diperoleh dari 15 perusahaan dengan total 75 sampel yang siap dianalisis dan diuji. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda dengan tingkat signifikansi 5%. Hasil dalam penelitian ini menunjukkan bahwa (1) Profitabilitas memiliki pengaruh positif terhadap Tax avoidance, (2) Leverage memiliki pengaruh negatif terhadap Tax avoidance, dan (3) Pertumbuhan Penjulan memiliki pengaruh positif terhadap Tax avoidance. Kata kunci: Profitabilitas, Leverage, Pertumbuhan Penjualan, Tax avoidance The purpose of this study was to examine the Effect of Profitability, Leverage and Sales Growth on Tax avoidance listed on the Indonesia Stock Exchange 2014 - 2018. Sampling in this study 15 were listed on the Indonesia Stock Exchange 2014 - 2018 with the purposive sampling method. Data obtained from the company's financial statements that have been published. The number of samples obtained from 15 companies with a total of 75 samples that are ready to be analyzed and tested. The analysis technique used in this study is multiple linear regression with a significance level of 5%. The results in this study indicate that (1) profitability has a positive effect on tax avoidance, (2) leverage has a negative effect on tax avoidance, and (3) sales growth has a positive effect on tax avoidance. Keywords: Profitability, Leverage, Sales Growth, Tax avoidance
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 20 446 |
| NIM/NIDN Creators: | 43216010174 |
| Additional Information: | Profitabilitas, Leverage, Pertumbuhan Penjualan, Tax avoidance |
| 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 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 31 Jan 2022 03:39 |
| Last Modified: | 04 Apr 2023 01:51 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/55018 |
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