YUNIARTI, SELY (2020) PENGARUH PERTUMBUHAN PENJUALAN, RETURN ON ASSETS (ROA), dan INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK (Studi Empris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di BEI tahun 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh Pertumbuhan Penjualan, Return On Assets (ROA) dan Intensitas Modal Terhadap Penghindaran Pajak. Penelitian ini dilakukan pada sektor barang konsumsi di Bursa Efek Indonesia selama periode 2016 – 2018. Sampel penelitian ini berjumlah 84 data dari sektor barang konsumsi di Bursa Efek Indonesia dengan metode pusposive sampling. Metode analisis yang digunakan adalah analisis 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. Berdasarkan hasil analisis, diketahui bahwa Pertumbuhan Penjualan dan Return On Assets (ROA) tidak berpengaruh pada Penghindaran Pajak. Sedangkan Intensitas Modal berpengaruh negatif terhadap Penghindaran Pajak. Koefisien determinasi yang melihat pengaruh variabel independen yang digunakan dalam model penelitian variabel dependen adalah 6,8%, sedangkan sisanya (93,2%) dijelaskan oleh variabel lain. Keyword : Sales Growth, Return on Assets (ROA), Capital Intensity, Tax Avoidance This study aims to examine the effect of Sales Growth, Return On Assets (ROA) and Capital Intensity on Tax Avoidance. This research was conducted in the consumer goods sectors in the Indonesia Stock Exchange during the period 2016 - 2018. The sample of this study amounted to 84 data from the consumer goods sectors in the Indonesia Stock Exchange with the pusposive sampling method. The analytical method used is multiple regression analysis. T-test statistics were performed before the analysis of multiple regression equations, in the first stage the classical assumptions were tested which consisted of normality, multicollinearity, heteroscedasticity, and autocorrelation. Based on the results of the analysis, it is known that Sales Growth and Return On Assets (ROA) have no effect on Tax Avoidance. While Capital intensity has a negative effect on Tax Avoidance. The coefficient of determination that sees the effect of the independent variables used in the research model of the dependent variable is 6.8%, while the rest (93,2%) is explained by other variables. Keyword : Sales Growth, Return on Assets (ROA), Capital Intensity, Tax Avoidance
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 20 013 |
| NIM/NIDN Creators: | 43216010182 |
| Additional Information: | Sales Growth, Return on Assets (ROA), Capital Intensity, 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 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 06:36 |
| Last Modified: | 03 Feb 2022 03:08 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/55047 |
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