Kusumastuti, Elissa (2021) PENGARUH LEVERAGE, SALES GROWTH DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019. S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini betujuan untuk mengetahui pengaruh Leverage, Sales Growth dan Capital Intensity terhadap Tax Avoidance pada tahun 2015-2019. Objek penelitian ini adalah Perusahan Manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan terhadap 150 sampel perusahaan yang mewakili dari populasi dengan teknik pengambilan sampel yaitu teknik purposive sampling. Data yang digunakan adalah data sekunder berbentuk laporan keuangan, analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel Leverage dan Capital Intensity berpengaruh terhadap Tax Avoidance. Sedangkan variabel Sales Growth cenderung tidak berpengaruh terhadap Tax Avoidance. Kata kunci : Leverage, Sales Growth, Capital Intensity, Tax Avoidance This study aims to determine the effect of Leverage, Sales Growth and Capital Intensity on Tax Avoidance in 2015-2019. The object of this research is a Manufacturing Company listed on the Indonesia Stock Exchange. This research was conducted on 150 samples of companies that represent the population with a sampling technique that is purposive sampling technique. The data used is secondary data in the form of financial statements, the data analysis used is multiple linear regression. The results of this study indicate that the Leverage and Capital Intensity variables have an effect on Tax Avoidance. Meanwhile the Sales Growth variable tends to have no effect on Tax Avoidance. Keywords : Leverage, Sales Growth, Capital Intensity, Tax Avoidance
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43216110167 |
| Uncontrolled Keywords: | Leverage, Leverage, Sales Growth, Capital Intensity, Tax AvoidanceSales Growth, Capital Intensity, Tax Avoidance |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | Maulana Arif Hidayat |
| Date Deposited: | 19 May 2022 04:45 |
| Last Modified: | 19 May 2022 04:45 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/61322 |
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