PENGARUH SALES GROWTH, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017)

BRATA, SANTI NALI (2020) PENGARUH SALES GROWTH, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is aimed to find out the influence of sales growth, leverage and size to the corporate tax avoidance. The research samples are 43 manufacturing companies sector consumer goods which are listed in Indonesia Stock Exchange (IDX) with 23 observations and these companies have been selected by using purposive sampling. The data analysis in this research has been carried out by using multiple regression analysis with independent variable sales growth, leverage and size to the tax avoidance which is proxy by CETR. The result of the research shows that the sales growth do not give any influence to the tax avoidance, leverage give influence to the tax avoidance and size give influence to the tax avoidance. Keywords : Sales Growth, Leverage, Size, Tax Avoidance Penelitian ini bertujuan untuk mengetahui pengaruh sales growth, leverage dan ukuran perusahaan terhadap penghindaran pajak (Tax Avoidance). Sampel penelitian terdiri atas 43 perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) dengan jumlah pengamatan sebesar 23 dan dipilih secara purposive sampling. Analisis data dalam penelitian ini menggunakan analisis regresi berganda (Multiple Regression Analysis) dengan variabel independen sales growth, leverage dan ukuran perusahaan terhadap penghindaran pajak yang diproxykan dengan Cash Effetive Tax Rate (CETR). Hasil penelitian menunjukkan bahwa sales growth tidak berpengaruh terhadap penghindaran pajak, leverage berpengaruh terhadap penghindaran pajak dan ukuran perusahaan berpengaruh terhadap penghindaran pajak. Kata kunci : Sales Growth, Leverage, Ukuran perusahaan, Penghindaran Pajak

Item Type: Thesis (S1-Sarjana)
NIM: 43215110063
Uncontrolled Keywords: Sales Growth, Leverage, Ukuran perusahaan, Penghindaran Pajak
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 03 Nov 2020 07:12
Last Modified: 03 Nov 2020 07:12
URI: http://repository.mercubuana.ac.id/id/eprint/57951

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