DANINGSIH, ERIT (2020) PENGARUH RETURN ON ASSET (ROA), LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE ( Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar & Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015-2018 ). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to determine the effect of return on assets (ROA), leverage and sales growth on tax avoidance. The research population is the Manufacturing Companies of Basic & Chemical Industry Sectors Listed on the Indonesia Stock Exchange in the Period of 2015-2018 as many as 79 companies. The sampling method is done by purposive sampling method where the sampling is done by taking into account existing criteria, 26 manufacturing companies are chosen, multiplied by 4 years of observation period so that the amount of data used in this study is 104 samples. There is 1 data outlier so the number of samples used in this study is 103 samples. The independent variables used are ROA, leverage and sales growth while the dependent variable is tax avoidance. The results of the study showed that ROA (X1) had a negative and significant effect on the Company's Tax Avoidance, Leverage (X2) and Sales Growth (X3) showed that it did not have a significant effect on the Company's Tax Avoidance. Keywords: Tax Avoidance, Return On Assets (ROA), Leverage, Sales Growth ROA), Leverage Dan Sales Growth Terhadap Tax Avoidance. Populasi penelitian adalah Perusahaan Manufaktur Sektor Industri Dasar & Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015-2018 sebanyak 79 perusahaan. Metode pengambilan sampel dilakukan dengan metode purposive sampling dimana pengambilan sampel dilakukan dengan memperhatikan kriteria yang ada maka terpilihlah 26 perusahaan manufaktur, dikalikan dengan 4 tahun periode pengamatan sehingga jumlah data yang digunakan dalam penelitian ini menjadi 104 sampel. Terdapat 1 data outlier sehingga jumlah sampel yang digunakan pada penelitian ini adalah 103 sampel.. Variabel independen yang digunakan adalah ROA, leverage dan sales growth sedangkan variabel dependen adalah tax avoidance. Hasil dari penelitian menunjukan bahwa ROA (X1) memiliki pengaruh negatif dan signifikan terhadap Tax Avoidance Perusahaan, Leverage (X2) dan Sales Growth (X3) menunjukkan bahwa tidak memiliki pengaruh signifikan terhadap Tax Avoidance Perusahaan. Kata Kunci : Tax Avoidance, Return On Assets (ROA), Leverage, Sales Growth
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