HERMANTO, PIJAR (2020) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia periode tahun 2014 2018). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
This research aims to know the Effect of Profitability, Company Size and Sales Growth on Tax Avoidance. The object of this research is the Food and Beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (BEI). This research is based on the purposive sampling method, namely samples that meet certain criteria to get a representative sample. A total of 60 samples for 5 years (2014-2018) from 12 food and beverage companies. Therefore, the data analysis used is statistical analysis in the form of multiple linear regression tests. The results of this research simultaneously show that all independent variable influence dependent variable. Meanwhile, partially show profitability has a non significant effect on tax avoidance. While company size and sales growth has a significant effect on tax avoidance. Keywords: profitability, company size, sales growth and tax avoidance. Penelitian ini untuk mengetahui Pengaruh Profitabilitas, Ukuran Perusahaan dan Pertumbuhan Penjualan terhadap Penghindaran Pajak. Objek penelitian ini adalah Perusahaan Manufaktur subsektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI), Penelitiaan ini berdasakan metode purposive sampling yaitu sampel yang memenuhi kriteria tertentu untuk mendapatkan sampel yang representative. Total 60 sampel selama 5 tahun (2014- 2018) dari 12 perusahaan makanan dan minuman. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil peneitian ini menunjukkan bahwa secara simultan, semua variable bebas mempengaruhi variable terikat. Sedangkan secara parsial, profitabilitas tidak memiliki pengaruh signifikan terhadap penghindaran pajak. Sedangkan ukuran perusahaan serta pertumbuhan penjualan berpengaruh secara signifikan terhadap penghindaran pajak. Kata kunci : Profitabilitas, ukuran perusahaan, pertumbuhan penjualan dan Penghindaran pajak.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216110063 |
| Uncontrolled Keywords: | Profitabilitas, ukuran perusahaan, pertumbuhan penjualan dan Penghindaran pajak.profitability, company size, sales growth and tax avoidance. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | UMMI RAHMATUSSYIFA |
| Date Deposited: | 10 Mar 2022 03:12 |
| Last Modified: | 10 Mar 2022 03:12 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57699 |
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