PENGARUH PERTUMBUHAN PEJUALAN, SERTA UKURAN PERUSAHAAN, DAN ROA TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahan Manufaktur Sub Sektor Textil & Garmen Yang Terdaftar Di BURSA Efek Indonesia 2014-2018)

RAHMAN, HIDAYATUL (2020) PENGARUH PERTUMBUHAN PEJUALAN, SERTA UKURAN PERUSAHAAN, DAN ROA TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahan Manufaktur Sub Sektor Textil & Garmen Yang Terdaftar Di BURSA Efek Indonesia 2014-2018). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Pertumbuhan Penjualan, Serta Ukuran Perusahaan Dan ROA Terhadap Penghindaran Pajak pada perusahaan Manufaktur sub sector Garmen & Tekstil yang terdaftar di bursa efek Indonesia periode 2014-2018. Sampel penelitian 12 perusahaan dengan jumlah penelitian sebanyak 60 data. Metode pengambilan sample dilakukan dengan menggunakan purposive sampling. Metode Pengujian hipotesis yang digunakan adalah analisis regresi berganda. Hasil Penelitian menunjukkan variable Pertumbuhan Penjualan tidak berpengaruh signifikan terhadap Penghindaran Pajak, variable Ukuran Perusahaan tidak berpengaruh signifikan terhadap Penghindaran Pajak,dan Variable Roa berpengaruh signifikan terhadap Penghindaran Pajak Kata Kunci: Pertumbuhan Penjualan, Ukuran Perusahaan, Roa, Penghindaram Pajak This research aims to analyze the influence of sales growth, as well as company size and ROA on Tax Avoidance in the manufacturing company sub Sector Garment & Textile listed on Indonesia Stock Exchange period 2014-2018. Sample research of 12 companies with a total research of 60 data. The sample sampling method is performed using purposive sampling. The hypothesis testing method used is multiple regression analysis. The results of the research show variable sales growth has significant no effect on Tax Avoidance, variable size of the company has significant no effect on Tax Avoidance, and Variable Roa has significant effect on Tax Avoidance. Key words: Sales growth, company size, Roa, Tax Avoidance.

Item Type: Thesis (S1-Sarjana)
NIM: 43216010160
Uncontrolled Keywords: Sales growth, company size, Roa, Tax Avoidance.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
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: Dede Muksin Lubis
Date Deposited: 09 Mar 2020 04:31
Last Modified: 09 Mar 2020 04:31
URI: http://repository.mercubuana.ac.id/id/eprint/55326

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