Pengaruh Sales Growth, Profitabilitas Dan Leverage Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)

PANJAITAN, DESI (2020) Pengaruh Sales Growth, Profitabilitas Dan Leverage Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to determine and analyze the effect of Sales Growth, Profitability and Leverage on tax avoidance. This type of research used quantitative research. The population in this study is the entire food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from the period 2014-2018. The technique used in sampling is purposive sampling. The number of food and beverage manufacturing companies sampled 10 companies so that the total sample in 5 years 50 samples of annual financial statements. The results of this study indicate that Sales Growth, and leverage affect tax avoidance. Whereas profitability has no effect on tax avoidance. Keywords : Sales Growth, Profitability, Leverage, Tax Avoidance Penelitian ini bertujuan untuk mengetahui dan menganalisis dari pengaruh Sales Growth, Profitabilitas dan Leverage terhadap penghindaran pajak. Jenis penelitian yang digunakan penelitian kuantitatif. Populasi pada penelitian ini adalah keseluruhan perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari periode tahunm 2014-2018. Teknik yang digunakan dalam pengambilan sample dengan purposiv sampling. Jumlah perusahaan manufaktur makanan dan minuman yang dijadikan sampel 10 perusahaan sehingga total sampel dalam 5 tahun 50 sampel laporan keuangan tahunan. Hasil penelitian ini menunjukkan bahwa Sales Growth,dan Leverage berpengaruh terhadap penghindaran pajak. Sedangkan untuk Profitabilitas berpengaruh terhadap penghindaran pajak. Kata Kunci : Sales Growth, Profitabilitas, Leverage, Penghindaran Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 480
NIM/NIDN Creators: 43216110326
Uncontrolled Keywords: Sales Growth, Profitabilitas, Leverage, Penghindaran Pajak
Subjects: 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 > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 May 2022 17:07
Last Modified: 17 Jun 2023 02:21
URI: http://repository.mercubuana.ac.id/id/eprint/62019

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