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)

YUNIARTI, SELY (2021) 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-Sarjana thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
Text (HAL COVER)
1. Cover.pdf

Download (191kB) | Preview
[img]
Preview
Text (ABSTRAK)
2. Abstrak.pdf

Download (222kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
3. Lembar Pernyataan.pdf

Download (248kB) | Preview
[img]
Preview
Text (LEMBAR PENGESAHAN)
4. Lembar Pengesahan.pdf

Download (280kB) | Preview
[img]
Preview
Text (KATA PENGANTAR)
5. Kata Pengantar.pdf

Download (217kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
6. Daftar Isi.pdf

Download (336kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
7. Daftar Tabel.pdf

Download (180kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
8. Daftar Gambar.pdf

Download (179kB) | Preview
[img]
Preview
Text (DAFTAR LAMPIRAN)
9. Daftar Lampiran.pdf

Download (220kB) | Preview
[img] Text (BAB I)
10. Bab 1.pdf
Restricted to Registered users only

Download (380kB)
[img] Text (BAB II)
11. Bab 2.pdf
Restricted to Registered users only

Download (412kB)
[img] Text (BAB III)
12. Bab 3.pdf
Restricted to Registered users only

Download (555kB)
[img] Text (BAB IV)
13. Bab 4.pdf
Restricted to Registered users only

Download (318kB)
[img] Text (BAB V)
14. Bab 5.pdf
Restricted to Registered users only

Download (182kB)
[img] Text (DAFTAR PUSTAKA)
15. Daftar Pustaka.pdf
Restricted to Registered users only

Download (377kB)
[img] Text (LAMPIRAN)
16. Lampiran.pdf
Restricted to Registered users only

Download (417kB)

Abstract

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 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

Item Type: Thesis (S1-Sarjana)
Call Number: SE/32/20/079
NIM: 43216010182
Uncontrolled Keywords: Sales Growth, Return on Assets (ROA), Capital Intensity, Tax Avoidance
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
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
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: 27 Jan 2021 04:10
Last Modified: 27 Jan 2021 04:10
URI: http://repository.mercubuana.ac.id/id/eprint/55299

Actions (login required)

View Item View Item